Research on the Impact of Supply and Demand Imbalance of Provincial Audit Market on Audit Quality ——Based on the Intermediate Effect of Audit Input

doi:10.12005/orms.2021.0130

Operations Research and Management Science ›› 2021, Vol. 30 ›› Issue (4): 196-199.DOI: 10.12005/orms.2021.0130

• Application Research • Previous Articles Next Articles

Research on the Impact of Supply and Demand Imbalance of Provincial Audit Market on Audit Quality ——Based on the Intermediate Effect of Audit Input

CHENG Lu¹, DONG Pei-wu²

1. School of Management, China University of Mining & Technology, Beijing 100083, China;
2. School of Management and Economics, Beijing Institute of Technology, Beijing 100081, China

Received:2018-01-17 Online:2021-04-25

省域审计供求关系与审计质量——基于审计投入的中介效应视角

程璐¹, 董沛武²

1.中国矿业大学北京管理学院,北京 100083;
2.北京理工大学管理与经济学院,北京 100081

通讯作者: 程璐(1987-),女,陕西商洛人,讲师,管理学博士,研究方向:审计市场、公司财务与风险管理。
基金资助:
国家自然科学基金资助项目(71873015,71672009);中央高校基本科研业务费专项资金资助(2021YQGL03)

Abstract

Abstract: Based on the financial data of listed companies in China, the paper explores the influence mechanism of supply-demand imbalance on audit quality by using audit hours data. The results show that audit input plays a mediating role between “abnormal” supply and audit quality. Specifically, audit input plays a full mediating role in the impact of “abnormal” supply of big 4 on audit quality, and plays a partial mediating role in the impact of “abnormal” supply of next6 and small on audit quality. This paper enriches the related research of audit quality, and provides some reference for exploring the path mechanism of audit quality influencing factors.

Key words: audit market, audit input, mediating effect, audit quality

摘要： 文章基于我国上市公司年度样本,利用审计工时数据研究探索审计市场供需不平衡对审计质量的影响作用机制。结果表明,审计投入在事务所“异常”供给与审计质量间起中介作用,具体而言,审计投入在Big4事务所“异常”供给对审计质量的影响中发挥了完全中介效应,在Next6和Small事务所“异常”供给对审计质量的影响中发挥了部分中介效应。文章丰富了审计质量相关研究,并为深入分析审计质量影响因素的路径机制提供了一些经验证据。

关键词: 审计市场, 审计投入, 中介效应, 审计质量

CLC Number:

F270

CHENG Lu, DONG Pei-wu. Research on the Impact of Supply and Demand Imbalance of Provincial Audit Market on Audit Quality ——Based on the Intermediate Effect of Audit Input[J]. Operations Research and Management Science, 2021, 30(4): 196-199.

程璐, 董沛武. 省域审计供求关系与审计质量——基于审计投入的中介效应视角[J]. 运筹与管理, 2021, 30(4): 196-199.

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Research on the Impact of Supply and Demand Imbalance of Provincial Audit Market on Audit Quality ——Based on the Intermediate Effect of Audit Input

省域审计供求关系与审计质量——基于审计投入的中介效应视角

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