CPA职业声誉损害经济后果性研究——来自银广夏事件的初步发现和启示

独立审计是提高会计信息可信性和缓解委托代理成本的有效机制，其作用的发挥取决于审计质量，而职业声誉是市场衡量审计质量的便捷标准，CPA职业声誉的损害是否会削弱社会公众对审计质量的评价，进而影响市场对公司价值的判断？本文以银广夏事件作为研究切入点，发现银广夏造假公开日和中注协宣布将对中天勤进行严肃查处日其审计的其他上市公司异常报酬率显著为负，异常交易量显著不等于0。职业声誉损害的负面作用在中国得到了验证。

An empirical Evaluation of Economic Consequence of Shredded CPA Reputation

Audit is useful mechanism to improve the credibility of accounting information and release agency cost, and it depends on the quality of audit. So we wonder whether shredded reputation of CPA damage the credibility of audit and the quality of accounting information. This paper gives some evidence from China.