我国会计师事务所合并的整合效果研究——以会计信息可比性为视角  

Integration Effect of Audit Firm Mergers in China: From the Perspective of Financial Statement Comparability

作　　者：杨金凤[1] 陆建桥[2] 王文慧[3] 

机构地区：[1]山东工商学院会计学院,264005 [2]财政部会计司,100820 [3]东北财经大学会计学院,116025

出　　处：《会计研究》2017年第6期3-10,共8页Accounting Research

基　　金：国家自然科学基金面上项目(71272051);山东省社科规划项目(15CGLJ22;16CKJJ24);山东工商学院青年科研基金项目(2015QN010)的研究成果

摘　　要：近年来我国会计师事务所经历了多次合并,合并的关键在于合并后的整合。我国会计师事务所的合并是形式合并还是实质性整合一直富有争议。为此,本文从会计信息可比性角度对我国会计师事务所合并的整合效果进行了研究。研究发现,整体而言,我国会计师事务所合并后整合效果良好,其中有国内十大会计师事务所参与合并的案例其整合效果更为明显。在有国内十大参与的合并中,整合效果呈现出明显的方向性,小所提升较多而大所没有显著变化。同时,地理距离带来天然的整合难度,对事务所整合产生不利影响。不同的合并方式下,事务所的整合效果未有显著性差异。本文的结论为我国注册会计师行业主管部门推动事务所做大做强的政策执行效果提供了经验证据。Audit firms in China have experienced several mergers and the key to mergers is the merger integration.At present,there has been a controversial issue whether the firm has carried out substantive integration or only a nominal merger.We examine the integration effect from the perspective of financial statement comparability and find that integration achieves good results in general,especially when there are Chinese domestic Big 10 audit firms participates.Furthermore,the integration shows a clear direction,which means that small firms promote significantly while there is no significant change for the big firms.Geographical distance results in the integration difficulty,which produces adverse effects on the integration.Meanwhile,there is no significant difference indifferent merger methods.The conclusion provides empirical evidences for implementation effect of the policy.

关 键 词：会计师事务所 事务所整合 会计信息可比性 事务所风格 

分 类 号：F233[经济管理—会计学]