CAJ | 학술논문

审计质量的决定因素、影响路径和经济后果是审计实证研究的重要议题.基于本文提出的审计质量双维研究范式,审计质量包含了审计师监督强度和审计师声誉两个维度,双重维度的区分凸显了市场供需双方关注视角上的差异.公司治理观下监督需求、市场中介角色下的信息需求以及高诉讼风险环境下保险需求共同构成了声誉维度的审计质量需求方驱动因素.审计师的风险管理策略和市场竞争策略是审计师效用函数的主要决定因素并进而对审计师监督强度产生影响,二者构成了审计质量的供给方驱动因素.审计质量的不同维度决定了其影响路径分别表现为信息质量和信息可信度两个层面,然而间接导致的显著经济后果主要来自于声誉维度.
심계질량적결정인소、영향로경화경제후과시심계실증연구적중요의제.기우본문제출적심계질량쌍유연구범식,심계질량포함료심계사감독강도화심계사성예량개유도,쌍중유도적구분철현료시장공수쌍방관주시각상적차이.공사치리관하감독수구、시장중개각색하적신식수구이급고소송풍험배경하보험수구공동구성료성예유도적심계질량수구방구동인소.심계사적풍험관리책략화시장경쟁책략시심계사효용함수적주요결정인소병진이대심계사감독강도산생영향,이자구성료심계질량적공급방구동인소.심계질량적불동유도결정료기영향로경분별표현위신식질량화신식가신도량개층면,연이간접도치적현저경제후과주요래자우성예유도.
The determinants, influencing path, and economic consequences of auditor quality are important fields in positive auditing research. Based on two dimensional research paradigm on auditor quality ,' auditor quality can be divided into auditor monitoring strength and auditor reputation,and the two dimensional divisions highlight the concerning differences between market suppliers and demanders. The demand drivers of auditor quality in reputation dimension consist of monitoring demand, information demand and insurance demand. As determinants of auditor utility function, the strateges of auditor risk management and market competition which compose supply drivers of auditor quality, will influence on auditor monitoring strength. The influencing paths of auditor quality include information quality and information creditability, which are determined by different dimensions of auditor quality. However, auditor qualitys economic consequences mainly come from reputation dimension indirectly.