上期审计交易噪声影响客户更换会计师事务所了吗?
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国家自然科学基金项目(71672009,71972011,72002005)


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    摘要:

    引入噪声交易理论,基于双边随机边界模型度量会计师事务所向客户收取的审计费用中反映不确定性的交易噪声,探讨其是否影响客户更换事务所。以2012—2019年沪深A股上市公司为样本,研究发现审计双方都会考虑交易噪声风险,上期交易噪声越大,本期客户越可能更换事务所,其中84.46%的客户倾向于更换为曾经有过愉快合作(过去合作中未出具非标意见)的事务所。进一步地,与事务所过去的愉快合作经历有利于减少交易噪声。在客户年报中披露事务所更换(合同到期、事务所辞职、董事会决定及其他)情况、高异常审计费用、审计定价政策放开事件中,结论同样成立。研究从交易噪声视角,为审计交易策略制定与有关部门市场监管提供参考。

    Abstract:

    This paper first imports noise trading theory,based on two-tier stochastic frontier model,measures the audit noise,that is uncertainty reflected in audit fees between audit firms and clients;and then discusses its influence on changing audit firm of clients.Taking Shanghai and Shenzhen A shares from 2012 to 2019 as samples,we find that both of the firm and client need to take the audit noise into consideration.The higher the last audit noise,especially higher than the provincial average market noise,the more likely the client is to change the firm in the current period. Among them,84.46% of clients prefer to change to the audit firm that had a pleasant cooperation (no non-standard opinions were issued in the past cooperation).Furthermore,the past pleasant cooperation experience of working with an audit firm can help clients to restrain audit noise.Then,our conclusion is also verified among the clients whose annual reports reveal their reasons for changing audit firm (such as contract expiration, firm resignation, board decision, and others),high abnormal audit fee samples,audit pricing policy liberalization events (2014).Besides, the impact of audit noise is more significant in the sample of non SOEs and non “Big4” clients.This paper observes the client,s choice of an audit firm from the perspective of audit noise,and provides reference for the audit transaction strategy of audit firm and client,and the market supervision of relevant departments.

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严文龙,陈宋生,曹圆圆.上期审计交易噪声影响客户更换会计师事务所了吗?[J].审计与经济研究test,2021,36(3):

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  • 在线发布日期: 2021-05-19
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