会计师事务所行业专长与会计信息可比性:来自我国证券市场的证据  

On the Comparability between Industry Expertise of Accounting Firms and Accounting Information:Evidences from China's Securities Market

作　　者：谢盛纹[1] 王清[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《当代财经》2016年第5期108-119,共12页Contemporary Finance and Economics

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"(71462014);国家自然科学基金项目"基于签字注册会计师流动的会计师事务所变更研究"(71162010)

摘　　要：审计行业专长作为审计主体专业胜任能力的重要体现,对保障客户的会计信息质量有显著影响。以沪深两市2005-2014年A股上市公司为样本,实证分析会计师事务所行业专长对被审计公司会计信息可比性的影响。研究结果显示:拥有行业专长的会计师事务所审计的公司,其会计信息可比性要强于其他公司;当拥有行业专长的会计师事务所为国内十大时,其审计的公司的会计信息可比性要显著优于非十大拥有行业专长的会计师事务所审计的公司。这些结果表明,会计师事务所行业专长有助于提升所审公司的会计信息可比性,这为评价审计师选择对会计信息质量的影响提供了直接的经验证据。As a major manifestation of the professional competence of the audit subject,the expertise in audit industry bears a significant impact on the assurance of the quality of customers＇ accounting information.Taking the A-share listed companies during the period of 2005-2014 in Shanghai and Shenzhen stock markets as samples,this paper makes an empirical analysis of the impact of the industry expertise of accounting firms on the accounting information comparability of the companies being audited.The results show that the accounting information of the companies that are audited by the accounting firms with industry expertise is more comparable than that of other companies.The accounting information of the companies who are audited by one of the top-10 accounting firm with industry expertise in China is far more comparable than that of the companies who are audited by the non-top-10 accounting firms.These results reveal that the industry expertise of accounting firms is of great help to the improvement of comparability of accounting information of the companies being audited,which provides direct empirical evidence in the evaluation of the impact of auditor selection on the quality of accounting information.

关 键 词：会计师事务所 行业专长 会计信息质量 可比性 

分 类 号：F233[经济管理—会计学]