事务所任期、行业专门化与财务重述  

Audit Firm Tenure,Industry Specialization and Financial Restatement

作　　者：曹强[1] 葛晓舰[2] 

机构地区：[1]中央财经大学会计学院 [2]财政部财政科学研究所

出　　处：《审计研究》2009年第6期59-68,共10页Auditing Research

基　　金：中央财经大学"211工程"三期资助;国家社科基金项目"投资者保护;公司治理与我国证券市场资源配置效率研究"(07BJY027)的阶段性成果

摘　　要：本文考察在中国审计市场环境下事务所任期是否以及如何影响审计师的独立性和专业胜任能力,从而厘清事务所任期对审计质量的作用机理。我们研究发现:(1)在控制了专业胜任能力差异的影响后,长任期审计师更不倾向于对财务重述公司出具非标准审计意见;(2)在控制了行业专门化水平差异的影响后,短任期时财务重述与行业专门化水平的负相关关系更为凸显。这表明长任期对审计师的独立性构成严重威胁,而短任期则降低了审计师的专业胜任能力。The main purpose of this paper is to test the effect of audit firm tenure on auditors＇ independence and professional competence, extending existent research on audit firm tenure effect. Through testing audit opinion model and financial restatement model, We find that auditors of long tenure be more reluctant to issue modified opinion for financial restatement companies. The negative relationship between industry specialization and financial restatement is more significant in short tenure. The findings suggest that long audit firm tenure impair auditors＇ independence and short audit firm tenure harm auditor＇s professional competence.

关 键 词：事务所任期 审计质量 财务重述 

分 类 号：F239.4[经济管理—会计学]