三个审计师签字与盈余反应系数  

Sign-off by Three Auditors and Earnings Response Coefficient

作　　者：王娟 高燕[2] Wang Juan;Gao Yan

机构地区：[1]长沙理工大学经济与管理学院,100081 [2]山东省农业科学院,250100

出　　处：《审计研究》2023年第4期129-138,160,共11页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:22CJY064);湖南省社会科学评审委员会项目(项目批准号:XSP22YBC028);湖南省教育厅项目(项目批准号:19B017);智能财务研究中心基金的资助。

摘　　要：审计准则规定,审计报告应由两名具备相关业务资格的审计师签字。然而,审计报告中出现三个审计师签字现象,并呈逐年增长趋势,投资者如何看待这一自发行为?为此,使用盈余反应系数度量投资者感知的审计质量,分析三个审计师签字对盈余反应系数的影响。研究发现,三个审计师签字伴随着更高的公司盈余反应系数。异质性检验发现,三个审计师签字对公司盈余反应系数的正向影响,在投资者专业能力低、公司交易风险高或者审计师行业专长能力低的样本组中更显著。经济后果检验发现,三个审计师签字能改善公司的财务业绩和市场业绩。该研究有助于分析三个审计师签字的经济后果,也为相关部门后续规范审计师签字行为提供依据。According to auditing standards,audit reports shall be signed off by two auditors with relevant qualifications.However,there is a growing trend year by year that three auditors sign off on an audit report.How do investors see the spontaneous market behavior?We use earnings response coefficient to measure investors'perception of the signing by three auditors,and analyze the impact of three auditors'signatures on earnings response coefficient.It is found that the signing by three auditors are accompanied by higher corporate earnings response coefficient.The heterogeneity test found that the signing by three auditors had a positive impact on a company's earnings response coefficient,which is more significant in the sample groups with lower professional ability of investors,higher corporate transaction risks or lower expertise of signing auditors.The economic consequences test found that the signing by three auditors can improve the financial performance and market performance of a company.This study is helpful for analyzing the economic consequences of the signing by three auditors,and provides a basis for relevant departments to regulate auditors'signing behavior.

关 键 词：三个审计师签字 盈余反应系数 审计质量 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]