“临阵换所”与审计意见购买——基于变更时点的分析  

“Last-Minute Switching” and Audit Opinion Purchasing:An Analysis Based on Switch Timing

作　　者：黄承浩 段婷婷 HUANG Chenghao;DUAN Tingting(Research Center for Economic and Social Development of Central China,Nanchang University,Nanchang 330031,China;School of Economics and Management,Nanchang University,Nanchang 330031,China;School of Accounting,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]南昌大学中国中部经济社会发展研究中心,江西南昌330031 [2]南昌大学经济管理学院,江西南昌330031 [3]西南财经大学会计学院,四川成都611130

出　　处：《财经论丛》2022年第9期80-90,共11页Collected Essays on Finance and Economics

基　　金：中央高校基本科研业务费项目(JBK2207027)。

摘　　要：本文以2007—2020年审计师变更为样本,考察年后变更审计师对审计意见购买的影响。研究发现,年后变更审计师的公司,进行了更多审计意见购买。业务复杂度、公司治理机制以及审计收费是影响年后变更公司能否实现审计意见购买的关键因素。进一步研究发现,年后变更审计师的公司,审计质量更差,体现为更多的应计盈余管理及财务违规。短期内投资者对年后变更审计师行为呈现出非理性的过度乐观,但长期来看,年后变更审计师的公司伴随着长期的股东价值损耗。研究结论表明,日常监督和充足的审计时间对审计意见购买及审计质量具有重要影响,审计师变更时点是具有丰富信息含量的风险信号。This paper examines the impact of later auditor switch on audit opinion purchase with a sample of auditor switch from 2007 to 2020,it is found that companies which switch auditors after the fiscal year make more audit opinion purchases.Business complexity,corporate governance mechanism and audit fees are the key factors that affect whether a company can purchase audit opinions after the fiscal year.Further research finds that those companies also have poorer audit quality,which is reflected in more earnings management and financial irregularities.Finally,in the short run,investors are irrationally over-optimistic about auditor switch after the fiscal year,but in the long run,companies with auditor switched after the fiscal year are accompanied by long-term shareholder value loss.These results show that daily supervision and sufficient audit time have a significant impact on the purchase of audit opinions and audit quality,and the timing of auditor switch is a risk signal with rich information content.

关 键 词：会计师事务所变更 审计变更时点 审计意见购买 审计质量 

分 类 号：F239.4[经济管理—会计学]