地理近邻性、盈余质量与审计意见-《集美大学学报》（哲社版）

文章信息/Info

作者:: 常莹莹1; 2; 裴红梅3; （1.集美大学工商管理学院,福建厦门 361021;2.集美大学闽台审计研究中心，福建厦门 361021；3.天津商业大学会计学院，天津 300134）

Author(s):: CHANG Ying-ying1; 2; PEI Hong-mei3; (1.School of Business Administration,Jimei University,Xiamen 361021,China;2.The Research Center for MinTai Auditing,Jimei University,Xiamen 361021,China;3.School of Accounting,Tianjin University of Commerce,Tianjin 300134,China)

摘要:: 地理距离是有信息含量的，受地缘影响的审计师选择对审计行为有着重要的作用。搜集了上市公司和会计师事务所之间的地理距离数据，实证发现，与事务所距离越近的上市公司，获得“非标”审计意见的概率越低；在既定的盈余质量下，地理近邻性显著降低了上市公司获得“非标”审计意见的概率。结果表明，地理近邻性可以有效缓解事务所与上市公司之间的信息不对称问题，促进二者的相互熟悉。

Abstract:: Geographical distance is informative.Auditor selection affected by geographical factors has an important influence on auditing behaviors.The paper manually collects geographical distance data between listed firms and auditing firms and finds that the closer the distance was,the less likely listed firms obtained qualified audit opinions.The further research shows that given the established earnings management,geographical proximity significantly deceased the probability for auditors to issue qualified audit opinions.The above results suggest that the geographical proximity can remarkably alleviate the informational asymmetry and promote familiarity between listed firms and auditing firms.