【摘要】 本文以全球38个主要股票市场2000至2007年间199667个观测值为研究样本,以股票市场审计师规模和审计定价为基础,采用整体质量指数法构建了一个用于评价股票市场整体审计质量的综合指标——审计质量指数,在此基础上对法律渊源、投资者保护与审计质量进行了研究。研究发现在全球范围内,英美法系国家(地区)股票市场上市公司整体审计质量显著高于大陆法系国家(地区)。在大陆法系国家(地区)范围内,斯堪的纳维亚大陆法系国家股票市场上市公司整体审计质量最高,法国大陆法系国家股票市场上市公司整体审计质量次之,而德国大陆法系国家(地区)股票市场上市公司整体审计质量最低。更多还原

【Abstract】 Using 199667 firm–year observations from 38 global main stock markets from 2000 to 2007 year,and based on auditor size and auditing pricing of stock market,this study adopts overall quality index method to build a comprehensive indicator to evaluate overall audit quality of a stock market,i.e.,Based on audit quality index,this study examines the relationship among legal system,investor protection and audit quality around the world.We find that common law countries(regions) have higher overall audit quality than code law countries(regions).Scandianvian code law countries have the highest overall audit quality,French code law countries locate in the middle,and German code law countries have the lowest overall audit quality.更多还原