会计师事务所合并与审计质量  

Mergers of Accounting Firms and Audit Quality

作　　者：曹梦玲 王雷[1] 蒋水全[1] 

机构地区：[1]重庆大学经济与工商管理学院

出　　处：《中国注册会计师》2018年第5期54-59,共6页The Chinese Certified Public Accountant

基　　金：国家自然科学基金重点项目(批准号:71232004);国家自然科学基金面上项目(批准号:71172082);国家自然科学青年科学基金项目(批准号:71302117);重庆市社科项目(项目编号:2017YBGL131)的资助

摘　　要：本文选取我国2007—2012年发生的13起会计师事务所合并案例为研究对象,以公司层面的会计稳健性来衡量审计质量,采用双重差分模型(DID)实证考察事务所合并对审计质量的影响。研究发现:在合并初期,事务所合并后会计稳健性显著下降,说明合并后并没有显著改善审计质量,进一步延长考察期至合并后6年,结果显示审计质量下降的趋势逐渐趋缓;并将事务所合并案例分为"大所合并小所"和"小所合并小所"两类,回归结果表明两类合并在审计质量上存在显著差异,且"大所合并小所"减缓了审计质量下降的趋势,随着合并时间向后推移,结果发现"大所合并小所"方式下对审计质量的负面影响逐渐减弱,其原因部分可归结为"大所"利用自身优势帮助"小所"改善审计质量。With the 13 mergers of accounting firms in China from 2007 to 2012 as research sample, this article measures the audit quality by the accounting conservatism on the company level and uses the Difference-in-Differences Model(DID) to empirically investigate the infl uence of such mergers on audit quality. It finds that in the early days after the mergers, the accounting conservatism declines significantly; within the first six years after the mergers, the declining trend of the audit quality gradually slows down; if the mergers are classified into two models of "big firms merging small ones" and "small firms merging big ones", the results of regression analysis show that under the first model, the negative influence on audit quality decreases gradually, partly because big firms can help small firms improve audit quality with their resources.

关 键 词：事务所合并 大所合并小所 审计质量 

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