会计师事务所合并能提高财务报表的可比性吗?--基于中国上市公司的经验证据  

Is Financial Reporting Comparability Improved after Accounting Firm Mergers?——Evidence from Chinese Listed Companies

作　　者：叶飞腾[1,2] 薛爽[1,2] 杨辰[1,2] 

机构地区：[1]上海立信会计金融学院,201620 [2]上海财经大学会计与财务研究院/会计学院,200433

出　　处：《会计研究》2017年第3期68-74,共7页Accounting Research

基　　金：国家自然科学基金资助项目(71502107;71572102);教育部人文社科重点研究基地重大项目(16JJD790038);上海财经大学创新团队支持计划的资助

摘　　要：以1998-2012年中国A股上市公司数据为样本,本文考察了会计师事务所合并对客户财务报表可比性的影响。研究发现,合并后事务所审计的财务报表可比性显著高于合并前事务所审计的财务报表可比性。进一步的研究还发现,事务所合并后的整合程度会影响合并的效果。合并后事务所对签字会计师重新配置的比例越高,则事务所合并对报表可比性的提升作用越明显。本研究为监管层更全面地评价和改进事务所"做大做强"政策提供实证支持。Taking Chinese listed A-share firms during 1998 to 2012 as sample,we investigate theimpact of accounting firm mergers on financial reporting comparability.We find that the post-merge financial reporting comparability is significant increased.Furthermore,We find that the degree of integration after audit firm mergers has a positive effect on the financial reporting comparability,that is,the more reallocation of signing auditor partner happens,the larger the increase of financial comparability will be.The findings in this paper offer some empirical evidences of‘Bigger and Stronger’policies in auditing industry by Chinese government.

关 键 词：会计师事务所合并 财务报表可比性 签字会计师的重新配置 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济]