谢盛纹a,邓紫昳b,王清b.会计信息可比性与注册会计师的审计决策——来自中国证券市场的经验证据[J].审计与经济研究,2017,(5):
会计信息可比性与注册会计师的审计决策——来自中国证券市场的经验证据
  
DOI:
中文关键词:  会计信息可比性  会计师事务所变更  审计费用  审计意见  审计风险  审计质量  盈余管理  审计决策
英文关键词:comparability of accounting information  auditor switching  audit fee  audit opinion  audit risks  audit quality  earnings management  audit decision
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作者单位
谢盛纹a,邓紫昳b,王清b 江西财经大学 a.会计发展研究中心b.会计学院江西 南昌330013 
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中文摘要:
      客户会计信息可比性水平影响注册会计师的职业判断,进而影响注册会计师的相应决策。以2006—2014年A股上市公司为样本,实证分析会计信息可比性对注册会计师审计决策的影响。研究结果显示:会计信息可比性越弱,越有可能促使会计师事务所变更。进一步研究表明,在已发生事务所变更的公司中,会计信息可比性越弱的公司,其审计费用越高,且获得非标准意见的可能性越大。这些结果有助于更好地理解与评价注册会计师的审计决策行为,为审计决策的影响因素研究提供增量经验证据。
英文摘要:
      The level of clients accounting information comparability affects Certified Public Accountants(CPAs)’ professional judgment,and thus having an impact on the corresponding decisions they make.Taking A share listed companies in Shanghai and Shenzhen from 2006 to 2014 as a sample,this paper analyzes the impact of accounting information comparability on CPAs audit decisions.The results of the study show that the weaker the comparability of accounting information is,the more likely the CPA firms change.Further research shows that among the clients who changed accounting firms,the weaker the comparability of accounting information is,the higher the audit fee becomes,and the more likely it obtains the modified audit opinion.These results above help us better understand and evaluate the audit decisions made by CPAs,and provide an incremental experience for us to study the factors that affect audit decisions.
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