大华会计师事务所声誉损失的影响研究——基于会计师事务所和投资者视角  

A Study on the Impact of Reputation Loss of Dahua Certified Public Accountants--Based on the Perspectives of Accounting Firms and Investors

作　　者：古晓[1] 霍蕾蕾 GU Xiao;HUO Lei-lei(Department of Economics and Management,Yuncheng University,Shanxi Province,044000)

机构地区：[1]运城学院经济管理系,山西运城044000

出　　处：《江苏商论》2024年第3期88-92,共5页Jiangsu Commercial Forum

基　　金：运城学院2020年度科研项目“上市公司财务舞弊与审计揭示研究”(项目编号:XK-2020024);2022年度山西省哲学社会科学规划课题:“双碳”目标下山西省碳审计发展路径研究。

摘　　要：近些年来会计师事务所声誉损失事件层出不穷,造成了严重的经济后果,也为审计市场带来了前所未有的声誉危机。本文在对大华会计师事务所声誉损失事件介绍的基础上,利用案例分析法和事件分析法分别从会计师事务所自身和投资者视角对会计师事务所声誉损失造成的影响进行研究。结果表明会计师事务所声誉损失会导致事务所自身降低审计收费、客户流失率上升等。同时,会导致大华会计师事务所客户股价产生累计平均异常收益率的负向波动。最后提出相关建议。In recent years,there have been numerous incidents of reputation loss in accounting firms,which have caused serious economic consequences and brought unprecedented reputation crises to the auditing market.On the basis of introducing the reputation loss incident of Dahua Certified Public Accountants,this article uses case analysis and event analysis methods to study the impact of reputation loss on accounting firms from the perspectives of both the accounting firm itself and investors.The results indicate that reputation loss of accounting firms can lead to a decrease in audit fees and an increase in customer churn rates.At the same time,it will cause negative fluctuations in the cumulative average abnormal return rate of Dahua Certified Public Accountants clients'stock prices.Finally,provide relevant suggestions.

关 键 词：声誉损失 事件分析法 大华会计师事务所 

分 类 号：F23[经济管理—会计学]