［摘 要］ 以 1999～2007 年涉及财务报告舞弊的 A 股上市公司为样本，利用非财务数据检验了此类公司的事务所任期与审计质量的关系。该样本的选择使得以审计意见类型作为审计质量的替代变量更为合理，有效地改善了前人的研究中直接将标准意见认定为低质量审计所产生的谬误。在控制了审计意见的相关影响因素后可以发现，此类公司的审计质量总体上并不乐观。相比较而言，标准审计意见更容易在事务所与客户关系的前三年发生，说明在事务所与客户关系的早期审计质量更低；而在较长的事务所任期下（与中等任期相比），既没有发现审计质量更低的证据，也没有发现审计质量显著高于中等任期下审计质量的证据。

［关键词］ 财务报告舞弊； 事务所任期； 审计质量

Auditor Tenure and Audit Quality of Firms Cited for Fraudulent Financial Reporting——— Based on Non-financial Data

WANG Jian- shu，CHENHan- wen

Adstract: This article explores the relationship between auditor tenure and audit quality of firms cited for fraudulent financialreporting from 1999 through 2007 using non -financial data. The selection of this sample makes the types of audit opinions couldeffectively substitute for audit quality and corrects the mistakes in prior studies that standard unqualified audit opinions are directlyconsider as low quality audit. After controlling related influence factors，the authors find that the audit quality of this kind of firms is notoptimistic generally. Standard unqualified audit report is more likely to occur in the first three years of the auditor-client relationship，which represents lower audit quality. the authors fail to find any evidence that audit quality is lower or higher given long auditor tenure（compared with the medium tenure）.

Key Words: fraudulent financial reporting; auditor tenure; audit quality