CAJ | 학술논문

本文基于中国不平衡的法律环境和始于2010年的大中型事务所组织形式转制提供的天然实验场所，运用2010至2012年期间发生的事务所转制案例数据，研究法律制度与审计师独立性之间的关系，发现事务所转制与出具非标准无保留意见的概率显著正相关，事务所转制引致的法律责任增加有助于促进审计师独立性的提升；在法律环境差的区域，事务所转制与非标准无保留意见出具概率不相关，在法律环境好的区域，事务所转制与非标准无保留意见出具概率显著正相关。说明法律环境影响审计师的行为，审计师法律责任的增加更加有助于审计师独立性的提高。
본문기우중국불평형적법률배경화시우2010년적대중형사무소조직형식전제제공적천연실험장소，운용2010지2012년기간발생적사무소전제안례수거，연구법률제도여심계사독립성지간적관계，발현사무소전제여출구비표준무보류의견적개솔현저정상관，사무소전제인치적법률책임증가유조우촉진심계사독립성적제승；재법률배경차적구역，사무소전제여비표준무보류의견출구개솔불상관，재법률배경호적구역，사무소전제여비표준무보류의견출구개솔현저정상관。설명법률배경영향심계사적행위，심계사법률책임적증가경가유조우심계사독립성적제고。
Whether the legal system can safeguard auditors’independence is of great importance to the development of capital market and protection of investors’interest.Against the background of China’s unbalanced legal environment and struc-tural transformation of accounting firms initiated in 2010, this paper applies the data of 2010 to 2012 of accounting firms un-dergoing the transformation in a research on the relationship between legal system and auditors’independence.The results show that the enhancement of legal liability induced by the accounting firms’structural transformation promotes the improve-ment of auditors’independence, and the legal environment influences auditors’behavior in that in districts of better legal envi-ronment, greater legal liability encourages more solid improvement of auditors’independence.