审计师流动与财务报告可比性--基于中国会计师事务所合并的经验证据  

Auditor Flow and Financial Statement Comparability:Evidence from Audit Firm Mergers in China

作　　者：曹强[1,2,3] 胡南薇[1,2,3] 陈乐乐[1,2,3] 

机构地区：[1]中央财经大学会计学院,100081 [2]中国矿业大学(北京)管理学院,100083 [3]德克萨斯大学圣安东尼奥分校,78249

出　　处：《会计研究》2016年第10期86-92,共7页Accounting Research

基　　金：国家自然科学基金(71102126、71672207)的研究成果。国家自然科学基金(71302123);财政部全国会计科研课题重点项目(2015KJA020);中央财经大学青年科研创新团队支持计划“实证会计与审计”资助

摘　　要：本文主要从审计师流动的视角考察审计师对客户财务报告可比性的动态影响。基于1998-2012年中国发生的47起会计师事务所合并事件,我们发现,合并前,相对于相同审计师群审计的两家客户的应计利润可比性,不同审计师群审计的两家客户的应计利润可比性更差;而合并后,不同审计师群审计的两家客户的财务报告可比性显著提高。同时,我们还发现,在合并后,相对于两家新客户的应计利润可比性,不同审计师群审计的两家老客户的应计利润可比性更差。这些研究结果表明,审计师流动导致的审计风格转变是影响财务报告可比性的重要因素,而且其影响程度在老客户与新客户上存在显著的差异。This study examines the dynamic role of auditor in the production of financial statement comparability from the perspective of auditor flow.Based on47 mergers of audit firms in China from 1998 to 2012,we find that,before mergers,the accrual comparability of two clients audited by different groups is lower than that of two clients audited by the same group.However,after the mergers,the accrual comparability of two clients audited by different groups is significantly increased.Meanwhile,we find that,after the merger,the accrual comparability of two existing clients audited by different auditor groups is lower than that of two newly acquired clients.Our results suggest that the change of audit style caused by auditor flow is an important factor affecting the comparability of financial reporting.And its impact has significant differences on the old clients and new clients.

关 键 词：审计师流动 审计风格 财务报告可比性 会计师事务所合并 

分 类 号：F239.222[经济管理—会计学]