自愿性会计政策变更对会计师事务所变更的影响研究

本文从自愿性会计政策变更对会计师事务所变更的影响角度进行研究,发现我国上市公司为了进行盈余管理而采取自愿性会计政策变更后,在一定程度上会导致其主审会计师事务所的变更。本文从我国上市公司自愿性会计政策变更程度、变更方向,以及变更性质对会计师事务所的变更产生的影响进行实证分析。结果表明,我国上市公司自愿性会计政策变更程度是在会计师事务所与客户之间,就会计政策存在意见分歧的情况下,形成的影响会计师事务所变更的主要因素。

A Study of the Influence of Voluntary Accounting Policy Changes on Auditor Changes

Based on the research of the effects of voluntary accounting policy changes on auditor changes, this paper found that Chinese listed companies which had voluntary accounting policy changes after taking earnings management would have a tendency of auditor changes. We took empirical study on the effects of the degree, direction and character of voluntary accounting policy changes on auditor changes. The results showed that the degree of voluntary accounting policy changes was the key factor which influenced auditor changes when there were disagreements on the accounting policies between auditors and clients.