公司内部治理、外部审计需求与财务报告质量

由于市场环境不同于发达国家，我国上市公司外部审计的内在动力主要在于弥补内部治理不足，而不是利用审计师声誉向市场传递信号；在风险导向审计模式驱动下，大型审计师对于内部治理较好、审计风险较小的公司采取了“低风险一低投入”策略，对优质公司的财务报告质量改善程度较低，但是对于公司治理较差客户的财务报告质量改善程度较高。

Corporate Governance, Independent Audit Demend and the Quality of Financial Statement

Because of Chinese securities market being inefficient, the listed companies＇ intrinsic drive of independent audit demand is to make up the limitation of corporate governance, but not to signal to the market, so that the companies with high corporate governance level have the low need for independent audit. Being drived by risk - oriented auditing model, the big auditors adopt the ＂low risk, less work＂ strategy for the high quality clients, and the earnings management of high quality clients＇ financial statement is more serious than the low quality clients＇ when the clients chose big auditors.