出具非标准审计意见对签字注册会计师声誉的影响
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国家自然科学基金青年项目(72202014)


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    摘要:

    以我国A股上市公司的签字注册会计师为研究对象,实证检验了非标准审计意见的出具对签字注册会计师声誉的影响。以收到标准无保留意见客户的数量增长率和审计费用增长率作为声誉的代理变量,研究发现:出具非标准审计意见能够提升签字注册会计师的声誉,该结论在一系列稳健性检验后仍然成立。当非标准意见是向规模更大的客户出具或由复核合伙人审计师出具时,其对签字注册会计师声誉的提高作用更为显著。异质性检验表明当非标准意见是向民营企业和重要客户或由非四大审计师出具时,这种影响更为显著。研究还发现,出具非标准意见对声誉的影响在未来两年中持续存在。此外,出具非标准意见后,审计师客户组合中未被出具非标准意见的客户的盈余管理程度有所降低。研究结论丰富和发展了审计师个体审计质量与声誉关联性的文献。

    Abstract:

    Using signature CPAs of China's A-share listed companies as the research sample, this paper empirically examines the impact of issuing modified audit opinions on the reputation of signature CPAs, utilizing individual-level data on client number growth and audit fee growth. Using the growth rate of clients receiving standard unqualified opinions and the growth rate of audit fees as proxies for reputation, the study finds that issuing modified audit opinions enhances the reputation of signing CPAs, a conclusion that remains robust after a series of tests. The impact of modified opinions on the reputation of signing CPAs is more pronounced when issued to more visible clients or by more visible auditors. Heterogeneity tests reveal that the effect is stronger when non-standard opinions are issued to private enterprises and important clients, or when issued by non-Big Four auditors. The study further finds that this reputational effect persists for the following two years. Additionally, after issuing modified opinions, earnings management among clients in the auditor's portfolio who did not receive such opinions decreased. This study contributes to the literature by enriching the understanding of the relationship between audit quality and the reputation of individual auditors.

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肖静萱,伍利娜.出具非标准审计意见对签字注册会计师声誉的影响[J].审计与经济研究test,2025,40(2):27-40

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  • 在线发布日期: 2025-03-21
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