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本文对企业陷入诉讼纠纷后变更审计师购买审计意见的行为后果进行考察,研究发现,后任审计师能充分关注客户诉讼事件带来的审计风险,对审计意见购买行为进行抵制,不清洁审计意见的出具概率增加,审计意见并没有改善.进一步区分审计师变更方向后,结果显示升级、平级和降级变更审计师均不能改善审计意见.本文结论表明当前审计市场监管,对审计... 相似文献
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实证研究表明,虽然变更审计师增加了上市公司年报被出具非标准审计意见和审计意见恶化的可能性,但是审计师变更更为显著地提高了审计意见改善的可能性;审计收费异常增加与被出具非标准审计意见和审计意见恶化的可能性负相关.公司管理层在一定程度上可以成功实现审计意见购买的动机.此外,异常审计收费、审计收费异常增加和异常降低与审计师变更之间不存在显著的交互效应. 相似文献
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审计师变更的监管思想、政策效应与学术含义——基于2002年中国注册会计师协会监管措施的探讨 总被引:4,自引:1,他引:4
本文从2002年度中国注册会计师协会针对审计师变更问题做出的一系列监管措施谈起,分析了监管部门在审计师变更监管过程中的作用,并提出了相关监管工作对学术界进行审计师变更研究的潜在影响和未来研究机会。 相似文献
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审计师变更可能是新任审计师实施低价揽客竞争策略的结果,也可能是企业管理当局实施审计意见购买行为的结果。借助可观察的审计费用,本文对审计师变更这一现象进行了考察,发现在审计师变更过程中新任审计师大多实施了低价揽客策略。但同时,还发现了一种特例,即大规模审计师变更为小规模审计师的情况中,新任的小规模审计师不仅没有像正常竞聘那样降低审计收费,反而获取了更高的审计收费,这表明大规模审计师变更为小规模审计师的情况更可能是企业管理当局实施审计意见购买行为的结果。 相似文献
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本文基于新闻传播学的"议程设置"理论,并融合心理学的"铺垫效果"及"框架"理论为分析构架,以2008—2012年中国A股上市公司为样本,采用可操控性应计利润和会计稳健性作为审计质量衡量指标,研究媒体负面报道对审计质量的作用机制以及媒体负面报道对审计师变更的审计质量影响。研究表明:媒体负面报道与审计质量呈正相关。进一步地,审计师变更对审计质量的作用并不显著,但媒体负面报道的铺垫效应及框架设置对审计师变更的审计质量具有明显改善效果,且这种作用在审计师升级变更的审计质量方面更强。这一结论为加强新闻媒体在资本市场中的审计监管提供了建设性的指导意义。 相似文献
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审计师变更与审计质量:一个理论分析 总被引:1,自引:0,他引:1
本文通过建立股东、管理层和审计师三方参与的两委托人-单代理人博弈模型,研究了固定审计费用下不同审计师变更方式对审计质量的影响。研究结果表明,审计师强制性单期变更与审计师强制性定期变更下,审计师与管理层之间的合谋将导致严重的财务舞弊;而在审计师自愿性变更下,股东可以利用解聘现任审计师这一威胁来阻止审计师和管理层之间的合谋,使得审计师和管理层的最优策略均为真实披露公司的盈余信息,并发表标准无保留审计意见。 相似文献
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《会计研究》2013,(11)
当审计师因受监管部门处罚而致声誉受损时,公司变更"污点"审计师表明其对高质量审计服务存在较大需求。本文利用2002-2010年间被中国证监会处罚的会计师事务所及其上市公司客户数据,从代理冲突和董事会质量的角度,考察相关因素对上市公司变更其声誉受损审计师决策的影响。结果发现,就代理冲突变量而言,当原审计师受到处罚后,股权集中度与审计师变更之间呈显著正向关系,而财务杠杆及管理层是否持股与审计师变更之间没有表现出显著的关系;就董事会质量而言,董事会的规模、独立性和勤勉性与"污点"审计师变更之间均未表现出显著关联,仅是否同时设立四个专门委员会与"污点"审计师变更之间呈显著正向关系。 相似文献
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我国会计师事务所规模与审计质量之间是否存在正相关关系,现有研究一直存在争议。本文从注册会计师的执业环境出发,对此进行了重新审视。用上市公司实际控制人的控制权与现金流权之差衡量事务所面临的监管风险,研究发现,大事务所只对监管风险较高的客户提供高质量的审计服务。进一步的研究表明,事务所面临的监管环境改善后,大事务所才对所有客户提供高质量的审计服务,审计质量与事务所规模之间的正相关关系不再依赖监管风险而存在。因此,在法律环境相对薄弱的情况下,加强监管是促使会计师事务所提供高质量审计服务的有效机制。 相似文献
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Abstract: This study examines the interactive effects of change in managing director/chief executive officer (MD) and financial distress together with five control variables (type of audit firm; audit fees; gearing; time; and company size) on first, audit opinion and secondly on auditor switching. Based on a sample of 297 UK listed companies between 1987 and 2001, we find that companies that are financially distressed and change their MD are most likely to receive a qualified audit report, ceteris paribus . In addition, we find evidence of both familiarity and intimidation threats and that the probability of a switch increases with the severity of qualification. 相似文献
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Jan Svanberg 《Accounting in Europe》2016,13(1):65-79
The suggested cause of constrained auditor objectivity has been centred on auditors' financial incentives and long audit tenure. Recent research has challenged those assumptions and questioned the effectiveness of auditor rotation to counteract short-tenure threats to auditor objectivity. Audit firms and regulators need to adopt methods for enhancing auditor objectivity that are effective in various auditor–client relationships. This study examines whether audit firm ethical culture is positively related to auditor objectivity. Based on the responses of 281 practising auditors, the findings indicate that auditors are more likely to make objective judgments in ethical cultures characterized by the rewarding of ethical behaviour and punishment of unethical behaviour, prevalence of ethical norms, visible ethical leadership, and low emphasis on obedience to authority. In conclusion, evidence indicates that auditors in audit firms with a strong ethical culture are more likely to maintain auditor objectivity than are auditors in less supportive cultures. This suggests that audit firms should promote a strong ethical culture to reduce the risk of constrained auditor judgment. 相似文献
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审计师选择与设立审计委员会的自选择问题——来自中国证券市场的经验证据 总被引:2,自引:0,他引:2
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
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Christopher K.M. Pong 《Journal of Business Finance & Accounting》1999,26(3-4):451-475
This paper examines the issue of auditor concentration in the UK during the period from 1991 to 1995. It shows that in 1995 the Big Six held 75% of the total number of audits and collectively earned 92% of the total audit fees. There was only a small increase in auditor concentration during the five year period, resulting from companies switching from small audit firms to Big Six and newly listed companies choosing a Big Six firm. The paper also examines auditor concentration within industries. Finally, the study assesses the measurement methods most commonly used in auditor concentration studies. 相似文献
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Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses 总被引:1,自引:0,他引:1
Clive S. Lennox 《Journal of Business Finance & Accounting》1999,26(7&8):779-805
Empirical studies have shown that large auditors are more accurate than small auditors. The reputation hypothesis states that large auditors have more incentive to be accurate because an inaccurate report may lead to a loss of client-specific rents (DeAngelo, 1981). The deep pockets hypothesis states that large auditors should be more accurate because they have greater wealth at risk from litigation (Dye, 1993). This paper presents evidence on the relationship between auditor size and litigation and on the market shares of criticised and uncriticised auditors – the findings give greater support to the deep pockets hypothesis than the reputation hypothesis. 相似文献
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Michael Firth 《Journal of Business Finance & Accounting》2002,29(5&6):661-693
This study examines the relationships between non–audit services fees (consultancy fees) paid to auditors and (1) audit fees, and (2) the occurrence of qualified audit opinions. The positive association between consultancy fees and audit fees is shown to be due to certain company specific events that generate a demand for consultancy services as well as requiring additional audit effort. Identified company specific events are mergers and acquisitions, new share issues, new accounting and information systems, new CEOs, and corporate restructurings. When these events are absent, there is no statistically significant relationship between audit fees and consultancy fees after controlling for company size. Companies that have relatively high consultancy fees are more likely to receive a clean audit opinion. This may be due to the non–audit work clearing up problem areas at the client company or it may be due to high consultancy fees impairing auditor independence. With the available data it is not possible to distinguish between these two reasons. 相似文献