중국의 감사시장 세분화

초록

This study examines the reasons why the quality of Big4 audit quality is not consistently proven in China audit market. In order to clarify the cause, we divide the auditors into four by size and then verify whether there is a difference in the discretionary accruals of the auditors by the size of the firm. That is, it verifies whether the quality of audit firm is differentiated in audit market according to firm size. As a result, the discretionary accruals of the firms audited by the local firms were smaller than the discretionary accruals of the Top6 audited firms in the audit market of small and medium-sized listed companies. However, we did not find statistical significance of audit quality differences in the audit market with assets over 1 billion yuan. This result suggests that China still has not differentiated audit market and audit service according to the size of auditor.

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