目录
摘要1
Abstract2
引言3
（一）研究背景 3
（二）研究意义 3
二、文献综述4
（一）审计质量相关研究4
（二）“地理与经济”相关研究4
1．地缘联系与投资者 4
2．地缘联系与公司治理5
3．地缘联系与审计质量5
（三）“文化与经济”相关研究5
1．文化与资本市场 5
2．语言与文化6
（四）文献述评6
三、理论分析与研究假设8
四、研究设计9
（一）样本选择与数据来源 9
（二）模型设计与变量说明 9
1．因变量9
2．自变量9
3．控制变量10
（1）公司特征变量10
（2）事务所特征变量10
五、实证分析12
（一）描述性统计分析 12
（二）相关性分析 15
（三）多元回归分析 16
（四）进一步分析 19
1．事务所与上市公司的地理因素20
2．事务所是否属于“十大”21
六、稳健性检验22
七、研究结论与展望23
（一）研究结论 23
（二）本文局限与未来展望 23
致谢27
参考文献24
图51可操纵应计与方言距离变动表 15
表41变量定义表 12
表51描述性统计分析表 14
表52可操纵应计与方言距离变动图 15
表53相关性分析表 16
表54模型1多元回归分析表 17
表55模型2多元回归分析表 18
表56考虑是否同省的多元回归分析表 20
表57考虑是否十大的多元回归分析表 21
表61稳健性检验表 22
地缘文化对会计事务所审计质量的影响—基于方言视角的研究
摘要
文化作为一种重要的非正式制度，影响着经济市 *51今日免费论文网|www.51jrft.com +Q: *351916072* 
场中的许多商业交易与活动，“文化与经济”是近年来研究的热点话题。在一定程度上，文化相似性既可能损害审计独立性，也可能带来双方之间的合作效应。因此本文以20162018 年中国A股上市公司为研究样本，用会计师事务所与上市公司各自所在城市的方言距离测度两者之间的文化差异，考察其对审计质量的影响。研究发现:当合伙人与项目负责人位于同一总所或分所时，合伙人所在会计事务所与被审企业各自地区之间的文化相似性对审计质量的提升存在显著的积极影响，方言相似度越高，审计质量也越高，这支持了方言相似的“合作效应”，此外，若该会计师事务所是国内“十大”，这种正向效应更加明显；而当合伙人与项目负责人位于异地事务所时，这种“异所效应”会削弱文化相似性对审计质量的正向影响。进一步发现，在异地所样本中，项目负责人所在会计事务所与上市公司各自地区之间的文化相似性能够提升审计质量。
引言
THE INFLUENCE OF GEOCULTURE ON AUDITING QUALITY OF ACCOUNTING FIRMS——A STUDY BASED ON DIALECT PERSPECTIVE
ABSTACT
As an important informal system, culture affects many commercial transactions and activities in the economic market. "Culture and economy" has been a hot topic in recent years. To a certain extent, cultural similarity may both impair audit independence and may also bring about a cooperative effect between the two parties. Therefore, this paper uses 20162018 Chinese Ashare listed companies as a research sample, and uses the dialect distance of the cities where the accounting firm and the listed company are located to measure the cultural differences between the two to examine their impact on audit quality. The study found that when the partner and the project leader are located in the same headquarters or branch, the cultural similarity between the partner’s accounting firm and the audited company’s respective regions has a significant positive impact on the improvement of audit quality, the higher the degree, the higher the audit quality, which supports the "cooperation effect" similar to dialects. In addition, if the accounting firm is the "BIG 10" in China, this positive effect is more obvious; and when the partner is responsible for the project When a person is located in a foreign office, this "different effect" will weaken the positive impact of cultural similarity on audit quality. It was further found that in the sample of remote locations, the cultural similarities between the accounting firm where the project leader is located and the respective regions of the listed company can improve the audit quality.

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