会计师事务所合并、客户组合变动与审计质量——基于天健正信和京都天华合并的案例研究  

On the Merger in Accounting Firm,Alteration of Client Portfolio and Audit Quality—Based on the Case of the Merger of Tian Jian-Zheng Xing and Jing Du-Tian Hua

作　　者：李晓慧[1] 孙龙渊 LI Xiao - hui SUN Long - yuan(School of Accounting, Central University of Finance and Economics, Beijing 100081)

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《商学研究》2017年第5期95-103,共9页Commercial Science Research

基　　金：国家自然科学基金项目(项目编号:71102126;71302123;71672207);全国会计科研课题(重点项目)(项目编号:2015KJA024);中央财经大学博士生重点选题计划资助(项目编号:2015-PYXT03)

摘　　要：本文以天健正信和京都天华合并为致同会计师事务所为案例,以2011~2014年期间三家事务所的客户为样本,将客户细分为新增客户、原有客户和流失客户,通过比较合并前后客户财务报表质量的变化,研究事务所合并对审计质量的影响和审计质量发生变化的机理。结果发现,天健正信和京都天华合并为致同所后,其审计质量有较大幅度的提升,细分验证了事务所合并后整合力和吸引力的增强,提升了原有客户和新增客户的审计质量,共同推动了合并后事务所审计质量的提高。The article uses the case of the merger of two Chinese local accounting firms： TianJianZhengXin and JingDuTianHua to study the change of audit quality during the merging process and its reason. The samples of the clients are divided into three groups： the original group, the new group and the lost group of the three firms including Zhitong, which is the final firm of the consolidation from 2011 to 2014. In the research we find the amalgamation sharply improves the audit quality, especially the original client. What＇ s more, the attraction and integration of Zhitong has surged dramatically, leading to the enhancement of the audit quality together.

关 键 词：事务所合并 审计质量 客户组合 

分 类 号：F233[经济管理—会计学] F239.2[经济管理—国民经济]