审计声誉毁损与客户组合变动——基于1999-2014年证监会行政处罚的经验证据  

Audit Reputation Damage and Client Portfolio Changes——Based on Empirical Evidence of CSRC Administrative Punishment from 1999 to 2014

作　　者：李晓慧[1] 曹强[1] 孙龙渊 

机构地区：[1]中央财经大学会计学院,100081

出　　处：《会计研究》2016年第4期85-91,96,共7页Accounting Research

摘　　要：已有审计声誉与客户组合关系的研究主要集中在审计声誉对原有客户的影响,本文以1999-2014年受证监会处罚的25家事务所为研究对象,考察审计声誉毁损是否以及如何影响事务所客户组合的变动。我们发现,与未受处罚的事务所相比,事务所遭受证监会行政处罚后,其接受新客户的能力下降,且更有可能接受财务报表质量较差的客户。进一步,我们还发现,虽然会计师事务所试图通过更名修复受损的声誉,但这种带有投机色彩的方法无法有效地改善其接受新客户的能力。The existing literature of investigating the relationship between client portfolio and audit reputation mainly focus on the influence of audit reputation on the original client. However,using the objects of the 25 accounting firms punished by CSRC from 1999 to 2014,we study the relationship between the audit reputation and client portfolio. Compared to the firms without sanction,we find that punished firms' ability of accept new customers declines,and the quality of financial statements of their newly accepted companies becomes worse. Additionally,although the accounting firm was renamed trying to repair damaged reputation,renaming plays only a minor role in the ability improvement.

关 键 词：行政处罚 审计声誉毁损 客户组合 新客户 更名 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济]