会计师事务所变更与审计师稳健主义——来自前任审计师为中天勤或深圳华鹏的上市公司的经验证据

发布时间：2018-03-08 05:15

本文选题：事务所变更　切入点：操控性应计利润　出处：《审计研究》2007年05期 　论文类型：期刊论文

【摘要】：本文以2000年由中天勤或深圳华鹏所审计的公司为样本,考察了在中天勤及深圳华鹏被吊销执业资格后,样本公司的后任审计师是否将原由中天勤或华鹏审计公司的视为诉讼风险的来源之一,从而要求其采用更为稳健的会计政策。文章以操控性应计利润为衡量指标,选择了控制样本与样本进行比较分析。研究发现:无论是操控性应计利润水平还是操控性应计利润的变化值,样本公司均显著低于控制样本公司;在对待中天勤及深圳华鹏客户的态度上,国际五大的确比国内非五大事务所更稳健。但即使在控制了后任审计师为国际五大的国内合作所后,后任审计师仍会将客户原由中天勤或深圳华鹏审计视为诉讼风险的来源之一,对其要求采用更为稳健的会计政策。实证结果与审计师稳健主义相一致,表明样本公司的后任审计师的确会将客户原由中天勤或深圳华鹏审计视为诉讼风险的一种独特的来源,从而要求客户采用更为稳健的会计政策。
[Abstract]:Based on a sample of companies audited by Zhongtian and Shenzhen Huapeng in 2000, this paper examines the disqualification of Zhongtianqin and Shenzhen Huapeng after they were disqualified. Whether the subsequent auditors of the sample companies considered those originally owned by Zhongtian Qin or Huapeng Audit Company as one of the sources of litigation risk, thus requiring them to adopt more prudent accounting policies. The control sample and the sample are selected for comparative analysis. The results show that the sample companies are significantly lower than the control sample companies regardless of the operating accrual profit level or the change value of the operational accrual profit. It is true that the top five companies in the world are more stable than the non-five domestic firms in their attitude towards clients of China Tianqin and Shenzhen Huapeng. But even after controlling the auditors, they are the top five domestic partners. The subsequent auditor will still regard the client audit as one of the sources of litigation risk and require more prudent accounting policies. The results are consistent with auditor conservatism. It shows that the subsequent auditors of the sample company will indeed regard clients' audit by Sino- Tianqin or Shenzhen Huapeng as a unique source of litigation risk, thus requiring customers to adopt more prudent accounting policies.
【作者单位】：
【基金】：教育部人文社科重点研究基地基金资助(项目批准号：06JJD630015)。
【分类号】：F233;F239.4

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