审计师声誉损失与审计保险价值  

Reputation loss of auditors and the insurance value provided by the audits

作　　者：涂建明[1] 王昕祎 李晓玉[1] 童佳[1] 

机构地区：[1]东南大学经济管理学院

出　　处：《中国注册会计师》2015年第8期86-93,3,共8页The Chinese Certified Public Accountant

基　　金：教育部人文社会科学研究规划基金项目"基于关系网络及专业胜任能力的我国资本市场财务独董选聘与财务信息质量监督研究"(编号:12YJA630111)

摘　　要：本文通过万福生科财务舞弊案,用事件研究法计算了窗口期内万福生科主审事务所——中磊会计师事务所的其他客户的累计异常报酬率,旨在发现其中由审计失败所形成的审计师声誉损失是否导致审计保险价值减损这一经济后果。并通过统计涉案事务所的核心人力资源流失和客户流失的情况,以揭示审计师声誉损失所带来的负面影响。结果表明,审计师声誉损失造成事务所的核心人力资源大规模流失、客户迅速流失,并引发审计的保险价值显著下降。此外,审计师声誉损失还会带来审计的信息价值减损。By selecting the financial fraud case of Wanfu Biotech and adopting the methodology of event study, this article calculates the cumulative abnormal returns of other clients of Zhonglei CPAs, who was the auditor of Wanfu Biotech, during the window period. The research aims to find out whether the reputation loss of auditors caused by audit failures will lead to the economic consequence of impairment of the insurance value provided by the audits. It also seeks to reveal the negative impact brought by the reputation loss of auditors through collecting data on the loss of key staff and clients of the involved accounting fi rms. The result shows that the reputation loss of auditors will cause a big loss of key staff and clients as well as a signifi cant decrease of insurance value. Besides, it can also reduce the information value of audit.

关 键 词：审计失败 审计师声誉 保险价值 信息价值 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济]