我国上市公司审计师变更行为的动因研究  

On the Motivation of Auditor Change in China’s Public Companies

作　　者：张旺峰 李真 ZHANG Wangfeng;LI Zhen

机构地区：[1]湖北工业大学经济与管理学院

出　　处：《江汉大学学报（社会科学版）》2019年第6期85-95,121,共12页Journal of Jianghan University(Social Science Edition)

基　　金：国家社科基金后期资助项目“我国注册会计师审计制度变迁的路径与绩效研究”(18FJY007)

摘　　要：企业选择审计师变更行为的原因是非常复杂的。本文以2011—2016年我国A股上市公司为样本,对审计师变更前后公司的代理成本、审计费用以及审计意见的变化情况进行了实证研究。研究结果表明,上市公司在变更了审计师之后,代理成本有了明显的下降。其次,经营业绩较好的公司倾向于更换品牌声誉更好的事务所。据此可以推断,对高质量审计服务的需求以及向资本市场传递公司的高品质信息应当是我国上市公司变更审计师的重要动因。然而,与很多学者研究结果不同的是,我们并没有发现上市公司通过变更审计师以获取满意审计意见的证据。也就是说,审计意见购买可能并不是目前我国上市公司审计师变更行为的主要动因。The causes are very complicated for companies to change their auditors. This paper, using 2011-2016 China’s A-share listed companies as a sample,has made an empirical study of the their agent costs,audit fees,and audit reports before and after they altered their auditors. The result shows that since they changed auditors,their agent costs have remarkably dropped. In addition,companies with good performances tend to choose audit firms with a better reputation. From this it can be inferred that the important motivation is that they need high quality auditing service and want to deliver high quality information about their companies to the market. Different from many scholars,we have not found evidence that the public companies’purpose is to seek satisfactory audit reports. That means purchasing good audit reports probably is not the main motivation of the companies to change auditors.

关 键 词：审计师变更 代理成本 信号传递 审计意见购买 

分 类 号：D923.1[政治法律—民商法学]