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1.
会计师事务所变更是证券市场监管的一个重要问题,因为事务所变更往往被理解为审计意见购买.本文在细分会计师事务所变更类型的基础上,考察了不同事务所变更方向与审计意见之间的关系.本文以2007~ 2009年我国证券市场会计师事务所变更数据为样本,经研究发现,在控制其他影响审计意见的变量后,仅大所换为大所的变更对上市公司收到非标准无保留意见有显著影响,而其他三种变更类型对审计意见没有显著影响.  相似文献   

2.
本文以被证监会处罚的会计师事务所审计的上市公司为研究样本,检验了审计处罚对事务所审计意见的影响。研究结论发现,在证监会行政处罚后,会计师事务所和注册会计师个人所审计上市公司出具非标准意见的概率并没有显著上升,这些证据表明对审计处罚对事务所审计质量的改善作用并不明显。进一步,为了验证结论的正确性,本文还选取了配对样本,试图减少时间变化对审计意见的影响。结论表明行政处罚对审计质量没有显著影响因此,本文结论认为行政处罚并不能显著影响审计质量。我们的研究丰富了政府监管与审计质量的研究。  相似文献   

3.
本文运用2002—2008年我国上市公司数据研究了审计师变更的经济后果。以公司市场价值与其财务盈利的相关系数(简称为盈利可信度)作为审计师变更的经济后果的替代变量,通过研究我们发现:审计师变更总体上降低了上市公司的盈利可信度;变更前一年度财务报告被出具非标准审计意见或者处于财务困境的公司,发生审计师变更使其盈利可信度下降的程度更大;出于对审计服务级差需求的审计师变更,无论是升级变更还是降级变更公司的盈利可信度均显著高于同级变更的公司,而升级变更为声誉较好的国际四大会计师事务所带来的盈利可信度的提高程度最大;审计委员会的设立与否以及上市公司的盈余管理程度对于审计师变更的经济后果没有显著影响,这可能是由于我国上市公司审计委员会的独立性不强以及投资者对上市公司的盈余管理行为识别不足造成的。研究结论同时还说明审计意见分歧、上市公司财务困境以及对审计服务的级差需求是我国上市公司变更审计师的主要原因。本文的研究发现有助于包括上市公司、会计师事务所、投资者以及证券市场监管部门在内的信息使用者更好地理解和评价我国证券市场中的审计师变更现象,并为相关领域的研究提供了新的经验证据。  相似文献   

4.
本文运用我国独到的审计调整数据,研究审计委员会-会计师事务所连锁关系对审计质量的影响问题.研究发现,审计委员会-会计师事务所连锁关系能够提高审计调整的概率,这一结果在控制内生性和排除潜在替代性解释之后仍然成立,表明审计委员会-会计师事务所连锁关系能够促进审计委员会与会计师事务所之间的信息共享,从而提高审计质量.研究还发现,审计委员会-会计师事务所连锁关系对审计调整概率的提升效应,在机构投资者持股和管理层持股的公司以及国内会计师事务所中更为明显.进一步的研究发现,连锁的审计委员会成员为审计委员会主任时,上述效应更为明显;而连锁的审计委员会成员是否为独立董事对结果没有明显的影响.  相似文献   

5.
本文研究会计师-客户关系如何影响客户对事务所的选择。研究发现,如果负责某家上市公司年报审计业务的签字会计师不再为原事务所签字或离开原事务所,那么由该会计师负责签字的上市公司更换事务所的可能性显著提高。尤其是当签字会计师跳槽到另一家具有证劵审计资格的事务所时,客户变更事务所的可能性更高。进一步地,当两位签字会计师任期不同时,如任期较长的签字会计师不再为该客户签字,客户换所的可能性更高。这些结果表明,紧密的会计师-客户关系能够帮助事务所留住客户,对事务所而言具有重要价值。  相似文献   

6.
人力资本在会计师事务所中具有十分重要的意义。本文利用2009年我国会计师事务所及其非金融类上市公司客户的数据,以操控性应计额度量审计质量,检验会计师事务所中注册会计师所占比重以及注册会计师的学历、年龄、参加行业领军人才培训情况等人力资本特征对审计质量的影响,结果发现,在我国本土事务所中,注册会计师的年龄以及入选行业领军人才培训计划的人数与正向的操控性应计额之间存在显著的负向关系,这表明,会计师事务所中注册会计师的经验丰富程度和对培训的重视程度对于抑制客户的正向盈余管理行为、提高审计质量具有积极作用。文章没有发现会计师事务所中注册会计师的比重以及注册会计师中高学历者所占比重与审计质量之间存在显著关系的证据。  相似文献   

7.
本文考察了注册会计师行业自律监管对事务所审计质量的影响。基于2012—2015年我国上市公司年报审计期间,中注协约谈会计师事务所提示审计风险的数据,以操控性应计利润绝对值作为事务所审计质量的替代变量,在控制年份和事务所效应后,研究发现约谈行为对事务所审计质量没有显著影响。进一步细分事务所规模后,发现约谈对大规模事务所审计质量影响不显著,但约谈对小规模事务所审计质量产生了积极的显著影响。实证研究结果表明在上市公司年报审计期间,中注协约谈会计师事务所提示审计风险,对小规模事务所起到了事中提示和警醒的效果,发挥了行业自律监管的作用,使得上市公司年报审计质量有所提高。  相似文献   

8.
孙萍  李雪松 《中国外资》2014,(6):204-204
安然舞弊案发生后,审计寻租、审计轮换成为备受关注的问题,本文基于描述统计对2004-2010年发生的注册会计师或事务所自然轮换带来的审计意见变更情况进行分析,发现事务所变更时,更易发生审计意见变更,且审计意见变好的幅度更大。如果用审计意见衡量审计质量,则说明事务所发生变更的情况下审计质量更差,更容易发生寻租行为。因而客户资源控制权掌握在事务所手中。  相似文献   

9.
近几年来我国沪深两市上市公司变更会计师事务所的动因和后果引起了越来越多的关注。关于上市公司自愿性变更会计师事务所的原因的研究有很多,主要有盈余管理、审计收费、审计意见、会计师事务所的规模、公司处于财务困境、管理层变更等。本文主要基于2010年的沪深两市的数据,分析可能引起上市公司变更会计师事务所的一个动因,即公司处于财务困境。同时分析由此带来的结果,以审计意见的变更为变现形式,进而得出相关结论并给出一点政策建议。  相似文献   

10.
本文以2006年至2008年间我国证券审计市场中会计师事务所合并案例为研究样本,对审计收费与事务所合并行为及其带来的事务所规模扩大之间的关系进行回归分析,考察了会计师事务所合并对其审计收费的影响.研究发现,在控制了客户的规模、客户报表的复杂程度、客户的风险、审计意见类型等因素之后,事务所之间的合并行为和由此带来的事务所规模的扩大与审计收费之间存在显著的正向相关关系,这也从一个侧面提供了有关事务所合并的经济后果的经验证据.  相似文献   

11.
Studies focusing on governance mechanisms argue that auditor monitoring is one of several governance mechanisms that exist in the firm, and these mechanisms supplement each other. Extending this argument, I examine whether firms support auditor monitoring with audit committee monitoring when auditor oversight is deemed to be weak. Prior auditing literature argues that audit quality is affected by auditors' lack of familiarity with their clients' activities. Since lack of auditor–client familiarity exists in the first year of auditor–client tenure, I examine whether firms increase their audit committee monitoring during the year of auditor change. For a sample of firms that changed auditors between 2006 and 2012, the findings show that audit committees meet more frequently in the first year of audit engagement. Further tests show that firms' past reporting behavior play a significant role in the demand for more audit committee meetings and the increase in the audit committee meetings in the initial year of auditor engagement positively affects reporting quality.  相似文献   

12.
An important issue in the regulation of corporate behavior is its impact on the monitoring configuration selected by top management. In this article, we provide evidence consistent with the notion that the recent trend toward audit committee formation, and the movement toward Big-Eight auditors, are responses to increased legal exposure of the board of directors, notably stemming from the passage of the Foreign Corrupt Practices Act of 1977. The costs associated with changes in monitoring configurations are also considered. In particular, it is argued that auditor assistance can substantially reduce the cost of audit committee formation. Because external auditors may have differential incentives to support audit committee formation, a hypothesis linking auditor identity and audit committee formation is offered. Recent auditor changes and audit committee formations of American Stock Exchange companies are examined to provide positive evidence for the theory. The data reveal a clear trend to form audit committees, and a movement to Big-Eight auditors. Underscoring the importance of auditor involvement, it is shown that audit committees were more likely to be formed given recent selection of a new Big-Eight auditor.  相似文献   

13.
基于中国证券市场在2007年年度报告中首次公开披露的审计委员会履职信息,本文考察了审计委员会与注册会计师的沟通过程、方式和内容,初步探究了审计委员会发挥公司治理功效的可能机制。我们发现:审计委员会投入的审阅时间普遍很少;审计委员会与注册会计师的沟通方式普遍单一,且以函件方式为主,沟通内容以程序化内容为主,具体内容或实质性内容的沟通较少;公司披露的审计委员会与注册会计师的沟通方式和内容信息的可靠性值得商榷;用以反映审计委员会宏观特征的变量(诸如规模、独立性、会计与财务专长)是否能有效反映审计委员会的治理职能,值得商榷。  相似文献   

14.
本文采用Heckman(1978)的二阶段回归方法,以2002-2006年我国证券市场上市公司为研究样本,在研究审计师选择的同时控制了设立审计委员会的自选择问题,并将公司设立审计委员会的实际情况与假设的相反情况进行对比,分析它们不同的审计师选择倾向,从而间接检验了审计委员会的治理效率。研究发现:自选择问题对审计师选择存在显著的影响。因此,拒绝了公司随机设立审计委员会的原假设;在控制自选择之后,回归方程中变量的斜率系数整体上存在显著差异;并且没有设立审计委员会的公司比设立审计委员会的公司更可能聘请四大会计师事务所。  相似文献   

15.
We examine the impact of audit firm versus partner rotation on non-professional investors’ independence-related perceptions, extending prior research on auditor rotation and independence in fact. Arguments for mandatory audit firm rotation continue to be made by regulators and investor groups based, in part, on the idea that firm rotation will incrementally strengthen independence in appearance relative to audit partner rotation. We report the results of two experiments. The first examines 5-year audit firm versus partner rotation under relatively weak or strong audit committees. We find no statistically significant difference in beliefs about how much of an income reducing audit difference management will record, or in beliefs about auditor independence, between the two auditor rotation conditions. On the other hand, we find that non-professional investors do believe more of the audit difference will be recorded, and the auditors will be more independent, under a strong audit committee than a relatively weak audit committee. The second experiment provides further evidence on audit firm versus partner rotation by examining a setting involving a 26-year audit firm–client relationship. Again, no statistically significant differences between the two auditor rotation conditions were found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors and that non-professional investors recognize the value of strong audit committees.  相似文献   

16.
Using unique data on audit hours from China, this paper investigates the effort-saving effect of the audit committee–auditor interlocking (AClk). We find that AClk is negatively associated with audit effort without any deterioration in audit quality. The results suggest that AClk has an effort-saving effect through information sharing between interlocked audit committee members and auditors. However, auditors retain the effort-saving benefits of AClk without sharing them with their client firms. Further analysis shows that the effort-saving effect of AClk is more pronounced for client firms whose auditors have industry expertise, for client firms that share the same individual auditor, or for client firms that share audit committee members with financial expertise.  相似文献   

17.
This paper offers an explanation for audit committee failures within a corporate governance context. The management of a firm sets up financial statements that are possibly biased. These statements are audited/reviewed by an external auditor and by an audit committee. Both agents report the result of their work, the auditor acting first. Both use an imperfect technology that results in a privately observed signal regarding the quality of financial statements. The audit committee as well as the auditor are anxious to build up reputation in the labor market. Given this predominant goal they report on the signal in order to maximize the market’s assessment of their ability. At the end of the game the true character of the financial statements is revealed to the public with some positive probability. The market uses this information along with the agents’ reports to update beliefs about the agents’ abilities. We show that a herding equilibrium exists in which the audit committee “herds” and follows the auditor’s judgement no matter what its own insights suggest. This result holds even if the audit committee members are held liable for detected failure. However, performance based bonus payments induce truthful reporting at least in some cases.  相似文献   

18.
审计委员会与审计质量——来自中国A股市场的经验证据   总被引:12,自引:0,他引:12  
本文以中国2004年—2005年期间获得无保留审计意见的A股上市公司为研究样本,采用截面Jones模型估计出的公司操纵性应计利润(盈余管理)的绝对值作为审计质量的衡量指标,考察了审计委员会与审计质量之间的关系。研究发现,在控制了"会计师事务所规模"、"公司是否面临退市风险"、"审计意见是否带强调事项"、"公司经营活动现金流"、"公司盈余数量"、"年度"等指标后,设立审计委员会的公司的盈余管理绝对值显著比未设立审计委员会的公司小,这说明审计委员会能够显著的提高审计质量。进一步研究发现:审计委员会的成立时间越长,审计质量越高;审计委员会在2005年的作用比2004年更加显著。  相似文献   

19.
Based on agency theory, if equity compensation aligns audit committee members' interests with those of shareholders, the audit committee will provide effective oversight and demand more thorough audit coverage and scope. This will result in higher audit fees paid to the external auditor. This study specifically examines the associations between the types of equity compensation of audit committee members and audit fees. Our findings show differential impacts of equity compensation of audit committee in the forms of option grants and stock awards on audit fees. Specifically, equity compensation using stock awards is more effective than using option grants in aligning the interests of audit committee members with the interests of shareholders to provide better oversight of financial reporting.  相似文献   

20.
In this paper we investigate the relation between audit committee quality, auditor independence, and the disclosure of internal control weaknesses after the enactment of the Sarbanes-Oxley Act. We begin with a sample of firms with internal control weaknesses and, based on industry, size, and performance, match these firms to a sample of control firms without internal control weaknesses. Our conditional logit analyses indicate that a relation exists between audit committee quality, auditor independence, and internal control weaknesses. Firms are more likely to be identified with an internal control weakness, if their audit committees have less financial expertise or, more specifically, have less accounting financial expertise and non-accounting financial expertise. They are also more likely to be identified with an internal control weakness, if their auditors are more independent. In addition, firms with recent auditor changes are more likely to have internal control weaknesses.  相似文献   

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