会计师事务所变更、初始审计费用折价与审计质量  

Audit Firm Change,Initial Audit Fee Discount and Audit Quality

作　　者：张睿[1,2] 田高良[1,2] 齐保垒[1,2] 韩洁 

机构地区：[1]西安交通大学管理学院,西安710049 [2]西安交通大学管理教学实验中心(国家级实验教学示范中心),西安710049 [3]西北大学经济管理学院,西安710127

出　　处：《管理评论》2018年第2期183-199,共17页Management Review

基　　金：国家自然科学基金项目(71372163;71672141;71502134);教育部人文社会科学研究基金规划项目(13YJA630081)

摘　　要：本文以2007-2014年我国A股上市公司为研究对象,考察受托审计上市公司的会计师事务所发生变更时,不同的变更情形中是否存在初始审计费用折价现象,以及该现象对审计质量的影响。研究发现,在控制了事务所合并对审计费用和审计质量的影响后,同时变更事务所和签字注册会计师时、仅变更事务所而至少一名签字注册会计师不变时均会发生初始审计费用折价现象;第一种变更情形中的初始审计费用折价会损害审计质量,而第二种变更情形中的初始审计费用折价则不会对审计质量造成不利影响。进一步分析表明,在剔除了事务所合并更名样本后,结论依然成立;初始审计费用折价现象在同时变更事务所和签字注册会计师后第一年依然显著存在;在事务所和签字会计师同时变更时发生初始审计费用折价的情形中,更可能发生非标准审计意见规避行为。研究结论对于维持客户关系、保证审计质量、发展审计行业都具有一定的理论和现实意义。This paper chooses Chinese A-share listed firms in 2007-2014 to explore whether initial audit fee discount occurs in different situations of audit firm change and the impact of this phenomenon on audit quality. Empirical results show that after controlling for the effects of audit firm merger on audit fees and audit quality,initial audit fee discount occurs not only when the audit firm and two signing auditors change simultaneously but also when the audit firm changes with one or two signing auditors remaining the same; the initial audit fee discount in the former situation impairs audit quality while the fee discount in the latter situation doesn＇t. Further research suggests that after removing the samples of audit firm merger,the conclusion is still valid; initial audit fee discount is still significant in the first year after the audit firm and two signing auditors change simultaneously; the removal of modified audit opinion is more likely when the audit firm and two signing auditors change simultaneously along with initial audit fee discount. This paper has some theoretical and practical importance for maintaining relationship with audit clients,guaranteeing audit quality and developing audit profession.

关 键 词：会计师事务所变更 签字注册会计师变更 初始审计费用折价 审计质量 会计师事务所合并 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济]