会计师事务所鉴定经验与鉴定意见采信  

Accounting Firm's Forensic Accounting Experience and Acceptance of Appraisal Opinions

作　　者：杨书怀 何顶 Yang Shuhuai;He Ding

机构地区：[1]广东金融学院会计学院,510521 [2]中国政法大学商学院,100088

出　　处：《审计研究》2024年第6期91-103,共13页Auditing Research

基　　金：国家自然科学基金(项目批准号:72202231);广东省普通高校创新团队项目(项目批准号:2023WCXTD016);中央高校基本科研业务费专项资金中国政法大学科研创新项目(项目批准号:10822517)的资助。

摘　　要：我国会计师事务所正积极开展司法鉴定业务,缺乏经验是其面临的严峻挑战。本文基于合伙协议纠纷诉讼案件的审判文书数据,实证检验发现,会计师事务所鉴定经验可以显著提高鉴定意见被采信的概率。机制检验发现,鉴定经验提升了会计师事务所鉴定业务的执业质量,降低了鉴定意见被当事人异议的风险。进一步研究发现,在证据制度执行较为严格的地区、案件较为复杂以及鉴定人需要出庭时,鉴定经验对鉴定意见采信的积极影响更大。针对案件后续跟踪发现,鉴定经验越丰富,案件因鉴定意见采信问题而进入二审或重审的可能性越低。此外,会计师事务所的审计经验对鉴定经验提升执业质量没有显著影响。本文将注册会计师行业的功能研究拓展至司法诉讼领域,研究结论对优化现行市场准入制度下的司法会计鉴定业务具有参考价值。Accounting firms in China are actively engaging in forensic accounting services, but their lack of experience poses a serious challenge for providing such services. Based on the trial document data of partnership agreement dispute litigation cases, this study empirically demonstrates that the forensic experience of accounting firms significantly enhances the likelihood of their opinions being accepted. Mechanism examination reveals that the forensic experience of accounting firms improves the quality of forensic accounting services and thus reduces the risk of objections to the forensic opinions by involved parties. Further research indicates that the positive impact of forensic experience on opinion credibility is significantly greater in regions with stringent evidence enforcement, in complex cases, and when forensic experts must appear in court. Subsequent tracking shows that richer forensic experience in accounting firms reduces the likelihood of cases proceeding to appeal or retrial over forensic opinion acceptance issues. Additionally, the audit experience of accounting firms does not significantly affect the positive impact of forensic experience. This paper extends the research on functions of the certified public accountant sector to the realm of judicial litigation, and the research conclusions are valuable for enhancing the accounting appraisal business within the current market access framework.

关 键 词：鉴定经验 审计经验 执业质量 意见采信 

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