会计师事务所职业风险基金、职业责任保险与首次业务承接  

Audit Firms’ Professional Risk Fund,Professional Indemnity Insurance and Client Acceptance

作　　者：薛杰[1] 邓英雯 张敏[1] Xue Jie

机构地区：[1]中国人民大学商学院,100872

出　　处：《会计研究》2020年第11期152-169,共18页Accounting Research

基　　金：中国人民大学重大项目“债权人治理与企业避税——基于银行上市视角的准实验研究”(19XNL007)的阶段性成果。

摘　　要：利用会计师事务所提取职业风险基金及购买职业责任保险的独特数据,本文考察了我国证券资格会计师事务所提取职业风险基金及购买职业责任保险对其首次业务承接决策的影响。研究发现,提取职业风险基金比例越高的会计师事务所越倾向于规避高风险客户。这一关系主要体现在规模较小(非十大)的会计师事务所中;且主要体现在会计师事务所面临的诉讼风险加强的2013年及以后期间。然而,本文没有发现充分证据表明会计师事务所购买职业责任保险支出对其业务承接行为存在显著影响。上述结果表明,计提职业风险基金能够提高会计师事务所的风险意识,促使其在业务承接时保持应有的职业谨慎性,但没有证据支持购买职业责任保险行为能够产生这种效果。Using the unique data on audit firms’ professional risk fund and professional indemnity insurance,this study examines the effect of Chinese securities-qualified audit firms’ professional risk fund and professional indemnity insurance on their client acceptance decisions.We find that audit firms with a higher ratio of professional risk fund tend to avoid high-risk clients.Such effect is predominantly found among smaller(non-top ten)audit firms;and mainly in 2013 and later periods when audit firms are faced with enhanced litigation risk.However,this study does not find sufficient evidence that audit firms’ professional indemnity insurance has a significant impact on their client acceptance decisions.These results suggest that the setup of professional risk fund can increase the risk awareness of audit firms and induce them to maintain professional prudence when undertaking a business.But there is no sufficient evidence to support that professional indemnity insurance has the same effect.

关 键 词：职业风险基金 职业责任保险 业务承接 诉讼风险 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济] F842.6