中文摘要：

本文研究会计师事务所的地区竞争优势与审计质量之间的关系。文章以2002--2009年为样本区间，以会计师事务所在某一地区的市场份额来衡量其地区竞争优势，以操纵性应计的绝对值和正向、负向水平衡量审计质量。研究发现，会计师事务所的地区竞争优势越大，操纵性应计的绝对值以及正向应计的水平越低，而会计师事务所的地区竞争优势对于负向应计的影响程度较弱。本文的研究表明，会计师的地区竞争优势越大，审计质量越高。

英文摘要：

Using a sample of Chinese listed firms from 2002 to 2009, we investigate how CPA firm＇s regional competitive advantage affects audit quality. CPA firm＇s regional market share is used to measure its regional competitive advantage, and unsigned, positive and negative discretionary accruals are used to measure audit quality. We find CPA firm＇s regional competitive advantage is negatively correlated with the unsigned and positive discretionary accrual. Overall, we show CPA firm＇s regional competitive advantage can improve the audit quality.