吴芃,吴奕颉,陈天平.财务重述会导致企业选择更具有行业专长的审计师吗?——来自中国证券市场的证据[J].审计与经济研究,2017,(5):
财务重述会导致企业选择更具有行业专长的审计师吗?——来自中国证券市场的证据
  
DOI:
中文关键词:  财务重述  行业专长  事务所变更  违规重述  盈余错报程度  审计质量  审计意见
英文关键词:financial restatement  auditor industry specialization  auditor switch  fraudulent restatement  earnings misstatement degree  audit quality  audit opinion
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吴芃,吴奕颉,陈天平 东南大学 经济管理学院江苏 南京210096 
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中文摘要:
      以我国2004—2014年全部A股主板上市公司为样本,采用倾向得分匹配法,结合双重差分法(PSM DID),从审计师行业专长的角度探讨了财务重述对企业审计师变更的影响。研究表明:(1)公司发生重述后更可能将聘任的审计师变更为更具有行业专长的审计师;(2)相比发生错误重述的公司,发生违规重述的公司越可能将聘任的审计师变更为更具有行业专长的审计师;(3)相比重述严重程度较轻的公司,重述严重程度较高的公司更可能将聘任的审计师变更为更具有行业专长的审计师。
英文摘要:
      A financial restatement not only represents the breakdown in the quality of financial report,but also in the audit.It will cause a negative effect on the capital market.We argue that the restating firms will replace their auditors by the auditors with industry specialization to restore reputational capital lost and increase the audit quality.Based on the PSM DID method,we use the Chinese A share listed companies from 2004 to 2014 as research samples to explore the relationships among financial restatement,auditor industry specialization,and auditor switch.This paper finds:(1)After restating their financial statements,the listed companies are more likely to switch their auditors,and are more likely to change to these firms with a high degree of industry specialization.(2)Compared with companies with unintentional misstatement,companies with intentional misstatement are more likely to change to auditors with a high degree of industry specialization.Furthermore,the higher the degree of earnings misstatement is,the more likely to switch to the auditor with a high degree of industry specialization.Our paper contributes to examining the role of the market and the market mechanism of China,and a better understanding of economic consequences and the effect of financial restatement on management behaviors of listed companies.
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