| 审计任期与盈余价值相关性——基于签字注册会计师任期的经验研究 |
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| 引用本文： | 江伟,李斌.审计任期与盈余价值相关性——基于签字注册会计师任期的经验研究[J].审计与经济研究,2007,22(5):51-56. |
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| 作者姓名： | 江伟 李斌 |
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| 作者单位： | 1. 暨南大学,会计系,广东,广州,510632
2. 广发证券,投资银行部,广东,广州,510075 |
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| 摘 要： | 本文以会计盈余价值相关性的高低作为审计质量的衡量指标,从签字注册会计师任期的角度具体考察审计任期与审计质量之间的关系.研究结果表明,注册会计师任期越长,审计质量越低,这为我国巳实施的签字注册会计师强制轮换政策的合理性提供了经验支持.
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| 关 键 词： | 注册会计师任期 审计质量 盈余价值相关性 |
| 文章编号： | 1004-4833（2007）05-0051-06 |
| 修稿时间： | 2007-07-23 |
Auditor Tenure and Value Relevance of Earnings——An Empirical Analysis Based on CPA Tenure |
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| JIANG Wei,LI Bin.Auditor Tenure and Value Relevance of Earnings——An Empirical Analysis Based on CPA Tenure[J].Economy & Audit Study,2007,22(5):51-56. |
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| Authors: | JIANG Wei LI Bin |
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| Institution: | 1. Department of Accounting, Jinan University, Guangzhou 510632, China; 2. Investment Banking Department, Guangfa Securities, Guangzhou 510075, China |
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| Abstract: | This paper uses earnings response coefficients from returns-earnings regressions as a proxy for audit quality and empirically analyses the relation between auditor tenure and audit quality from the angle of CPA tenure. The result shows that audit quality lowers as CPA tenure lengthens, and finally provides an empirical support for the rationality of the mandatory CPA rotation policy to be carried out in China. |
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| Keywords: | CPA tenure auditing quality value relevance of earnings |
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