法律风险、执业经验与审计质量

基于我国会计师事务所2010年以来陆续从有限责任公司制向特殊普通合伙制转变的制度背景， 利用2009-2014年中国Ａ 股上市公司数据研究了事务所转制对审计经验与审计质量之间关系的调节作用， 研究发现事务所转制强化了审计经验对审计质量的正向影响。这表明由事务所转制引起的法律风险提升有 效地约束了注册会计师个人行为，促使其更加积极地利用经验积累来提高审计质量；同时也表明，注册会计 师对其审计经验的利用程度可能是法律风险对审计质量产生影响的具体路径之一。针对以往审计经验与审 计质量影响关系文献不一致的研究结论，我们从法律风险的角度提供了一个可能的解释，并验证了事务所转 制对促进审计质量提高的积极意义。

To comply with relevant regulatory requirements,all of Chinese accounting firms that were qualified for the business related to securities and futures have changed their organization forms from Limited Liability Company（LLC） to Limited Liability Partnership（LLP） during the priod from 2011 to 2013.This paper empirically examines the relationship between audit experience and audit quality and the moderating effect of increased legal risk resulting from accounting firms’ transformation.Consistent with prior literatures which provide mixed evidences on the association between audit experience and audit quality,there is not positive correlation between these two variables before the transformation.However,our findings indicate that individual auditors are more likely to take advantage of their audit experience to improve audit quality after the transformation.Overallly,the paper suggests that legal exposure is one important driver for the improvement of audit quality.