会计师事务所转制对审计质量的影响效应——基于A股上市公司的实证分析  

Influence of accounting firm structural reform on audit quality:Based on data of A shares of listed companies

作　　者：何琳洁[1] 贺辰衎 李吟月 HE Linjie;HE Chenkan;LI Yinyue(Business School, Human Normal University, Changsha 410081, China;Xiangxi Vocational and Technical College for Nationalities, Jishou 416000, China)

机构地区：[1]湖南师范大学商学院,湖南长沙410081 [2]湘西民族职业技术学院,湖南吉首416000

出　　处：《湖南农业大学学报（社会科学版）》2017年第5期81-86,共6页Journal of Hunan Agricultural University(Social Sciences)

基　　金：国家自然科学基金面上项目(71473081)

摘　　要：基于2010年大中型会计师事务所转制改革为特殊普通合伙组织形式,以2009—2014年A股上市公司为研究样本,实证分析了会计师事务所转制改革对审计质量的影响。结果表明:会计师事务所转制后其审计质量有所提高,以盈余管理代表的审计质量在会计师事务所转制当年同步显著提高,以审计意见代表的审计质量在会计师事务在转制后第二年有明显的改善。Based on the system background of large and medium-sized accounting firms adopting the form of special general partnership in2010,this paper uses the2009-2014A shares of listed companies as the research sample,to make the empirical studies on the influence of accounting firm structural reform on audit quality.The results show that the quality of audit has been improved after the accounting firms have been reformed on the whole.The earnings management representative of the audit quality of CPA firms in reformation year synchronization significantly increased,and the audit quality presented by audit opinion was significantly improved at the second year after reformation.

关 键 词：会计事务所 转制改革 审计质量 盈余管理 审计意见 

分 类 号：F239[经济管理—会计学]