审计师变更、前任审计师任期和会计信息可比性  

Auditor Switching,Predecessor Auditors' Tenure and Accounting Information Comparability

作　　者：谢盛纹[1] 刘杨晖[1] 

机构地区：[1]江西财经大学会计发展研究中心

出　　处：《审计研究》2016年第2期82-89,共8页Auditing Research

基　　金：国家自然科学基金项目"签字注册会计师个体执业行为特征及其结果研究"(项目批准号:71462014)和"基于签字注册会计师流动的会计师事务所变更研究"(项目批准号:71162010)的资助

摘　　要：提高会计信息可比性是制定会计准则的主要目标之一。采用2005—2014年我国沪深A股上市公司为研究样本,考察审计师变更对会计信息可比性的影响,以及前任审计师任期在其中所扮演的角色。经验证据表明:整体而言,发生审计师变更的公司其会计信息可比性要弱于未变更审计师的公司;考虑审计师与客户之间的密切程度后发现,前任审计师任期越长,审计师变更与会计信息可比性的负向关系越为明显;进一步地,不同变更方向对可比性的影响存在差异,升级变更对会计信息可比性的削弱程度不明显;同时,公司在审计师变更后呈现出"可比性回转效应",即随着继任审计师任期的增加,可比性有逐渐恢复的迹象且其与未变更审计师的公司的差异亦逐渐缩小。Based on the samples of listed companies during 2005 - 2014 on Chinese A - share market, we examine the effects of auditor switching on accounting information companies and the role of predecessor auditors＇ tenure among them. The evidence shows that as a whole, accounting information comparability of companies who have switched their auditors is lower than that of those who haven＇ t. After taking the closeness of auditors and clients into consideration, we find that the longer the predecessor auditors tenure is, the more significant the negative relationship between auditor switching and accounting information comparability is. In addition, there are differences in impact of different switching direction on information comparability the degree of lower accounting information comparability is not obvious in auditor upgrade. Meanwhile, companies present ＂regression effect on compatibility＂ after auditor switching, namely, the accounting information comparability has recovered after auditor switching, and the difference between the companies with auditor switched and others has narrowed

关 键 词：审计风格 审计师变更 审计任期 会计信息可比性 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]