审计师变更、审计收费与审计委员会效率

本文首先研究了审计委员会与外部审计师变更之间的关系,发现设立审计委员会的公司,外部审计师发生变更的可能性显著降低。表明审计委员会能有效缓解管理层与外部审计师之间就如何运用公认会计原则产生的分歧,并在相互的冲突中向外部审计师提供支持。本文还研究了外部审计师变更时,设立审计委员会与年报审计收费变化之间的关系。无论从变化方向和变化数量的角度,公司设立审计委员会都与审计收费变化显著负相关。这说明外部审计师显著降低了对已设立审计委员会公司的审计收费。这为审计委员会能够改善内部控制环境,降低外部审计的控制风险提供了间接证据。

Auditor Change, Audit Fees and Audit Committee Effectiveness

This study firstly examines the relationship between audit committee and auditor change. There is significant negative relationship between audit committee and auditor change, which suggests that audit committee, can resolve auditor-client disagreements on applying GAAP. In addition, we investigate the relationship between audit committee and audit fees when auditor is changed. There is significant negative relationship between audit committee and audit fees, which suggests that audit committee can improve internal control environment.