非正式审计团队稳定性对会计信息可比性的影响——基于会计师事务所现状的分析  

The Impact of Informal Audit Team Stability on Comparability of Accounting Information-An Analysis Based on the Current Situation of Certified Public Accounting Firms

作　　者：孟越[1] 李可 MENG Yue;LI Ke(School of Economics and Management,Shenyang Ligong University,Shenyang 110059,China)

机构地区：[1]沈阳理工大学经济管理学院,沈阳110059

出　　处：《经济研究导刊》2024年第21期77-80,共4页Economic Research Guide

摘　　要：以2017—2021年A股上市公司数据为样本,分析非正式审计团队稳定性对会计信息可比性的影响。结果表明,随着非正式审计团队的稳定性提高,其审计单位的信息具有较高的可比性。另外,在不同产权制度下,非正式审计团队稳定性对会计信息可比性的促进作用不同。与“四大”会计师事务所相比,非正式审计团队稳定性在提高非“四大”审计师所审单位的会计信息可比性方面的效果更为显著。Using data from A-share listed companies from 2017 to 2021 as a sample,analyze the impact of the stability of informal audit teams on the comparability of accounting information.The results indicate that as the stability of informal audit teams improves,the information of their audit units has a higher comparability.In addition,under different property rights systems,the stability of informal audit teams has different promoting effects on the comparability of accounting information.Compared with the“Big Four”accounting firms,the stability of informal audit teams has a more significant effect on improving the comparability of accounting information among non“Big Four”auditors.

关 键 词：非正式审计团队稳定性 会计信息可比性 非正式审计团队 社会网络 

分 类 号：F230[经济管理—会计学]