审计师行业专长、产品市场竞争与财务重述来自中国证券市场的经验证据

摘要

以2007~2012年我国 A 股上市公司为样本，对审计师行业专长与财务重述的关系，以及产品市场竞争程度对两者关系的影响进行实证研究。结果表明：审计师行业专长有助于降低财务重述发生的概率；产品市场竞争则削弱了审计师行业专长对财务重述行为的抑制作用。%The paper takes China's A shares listed Corporation in 2007 -2012 as the sample, making an empirical research of the relationship between auditor industry expertise and financial restatement,and the influence of product market competition on them.The results show that:auditor industry expertise and financial restatements are negatively correlated;and product market competition will weaken the influence of auditor industry expertise on financial restatement.