Audit opinion shopping damages the social audit quality and harms the investor protection function of social audit.Taking a sample of listed companies controlled by central state-owned en-terprises from 2010 to 2018,this paper discusses the influence of national audit on social audit opin-ion shopping and its mechanism.The results show that social audit opinion shopping at the signed CPA level exists in listed companies controlled by central state-owned enterprises,which can be in-hibited by national audit.The results of the mechanism tests indicate that national audit inhibits so-cial audit opinion shopping by improving information transparency and restricting management power.Further study finds that national audit is well able to inhibit audit opinion shopping when the importance level of the audit client is high and the firm's industry expertise level is low;the higher the number of audit times or the number of problems in the audit announcement,the more significant the inhibition effect of national audit,and the influence of national audit on audit opinion shopping has spillover effects among listed companies controlled by unaudited central state-owned enterprises in the same industry and with common auditors.The research provides a valuable refer-ence for strengthening the modern governance system of state-owned enterprises and purifying the ecological environment of the CPA industry.
关键词
国家审计/注册会计师变更/审计意见购买/审计质量
Key words
National Audit/Change of CPA/Audit Opinion Shopping/Audit Quality
万方数据