| 审计师更换时机对年报及时性和审计质量的影响 |
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| 引用本文： | 伍利娜,束晓晖. 审计师更换时机对年报及时性和审计质量的影响[J]. 会计研究, 2006, 0(11): 37-44 |
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| 作者姓名： | 伍利娜 束晓晖 |
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| 作者单位： | 北京大学光华管理学院,100871;北京大学光华管理学院,100871 |
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| 基金项目： | 国家自然科学基金资助项目“产权保护导向的会计研究”(项目批准号70532002)的支持。 |
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| 摘 要： | 上市公司出于不同的动机,选择在不同的时间进行审计师更换,因而对年报的及时性和审计质量产生了不同影响。本研究发现,较晚更换审计师的上市公司,相对于较早更换审计师的上市公司,不仅其财务报告的及时性显著较差,而且审计质量也明显较低。
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| 关 键 词： | 审计师更换 年报及时性 审计质量 |
The Effect of the Timing of Auditor Changes on Annual Reporting Lags and Audit Quality |
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| Wu Lina,Shu Xiaohui. The Effect of the Timing of Auditor Changes on Annual Reporting Lags and Audit Quality[J]. Accounting Research, 2006, 0(11): 37-44 |
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| Authors: | Wu Lina Shu Xiaohui |
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| Abstract: | This paper investigates the effect of the timing of auditor changes on annual reporting lags and audit quality.The evidence indicates that annual reporting lags increase dramatically and the audit quality is significantly lower for listed firms that change their auditors late for their fiscal year's financial reports,compared to the firms that change their auditors early for their fiscal year's financial reports. |
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