会计稳健性与审计契约稳定性——来自中国证券市场上的经验证据

DOI：

中文关键词: 会计稳健性审计契约稳定性审计师变更审计费用

英文关键词:accounting conservatism, audit contract, auditor changes, audit fee

基金项目:国家自然科学基金项目（71762015）

作者	单位
张菁廖义刚	江西财经大学会计学院

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中文摘要:

以2007-2014年A股上市公司为研究样本，实证分析了审计客户的会计稳健性是否会影响审计契约关系。实证研究发现，审计客户的会计稳健性越低，下一年更可能发生审计师变更，若审计师选择保留会计稳健性较低的客户，为补偿更高的审计风险，下一年的审计费用将显著增加；进一步检验还发现，过高或过低的会计稳健性都可能导致次年审计师发生变更，若下一年审计师不发生变更，则低会计稳健性组的审计费用将显著提高；此外，法治水平较高的省份相对于法治水平较低的省份更容易发生低会计稳健性触发的审计师变更，并且不论在高法治环境组和低法治环境组，审计师在面对会计稳健性较低的企业，都会明显的增加下一年的审计费用。上述研究结果表明，会计稳健性是一个有助于审计师进行审计风险评估的讯号，较高的会计稳健有助于降低审计风险。

英文摘要:

Based on samples of the A-share listed firms of shanghai and shenzhen in china from 2007 to 2014, we empirically study the relationship between the accounting conservatism and the auditing contract. The study shows that the lower the accounting conservatism, the next year is likely to occur changes in the accounting firms, and if the next year without the changes in the accounting firms, the next year's audit costs will increase significantly, accounting firms and the contractual relationship between enterprises are affected. Further testing also found that the high and low level of accounting conservatism will lead to changes in the accountancy firms, but if the next year the accounting firms do not change, they will significantly increase the low accounting robustness of the audit costs. In addition, the provinces with higher levels of rule of law are more prone to change in accounting firms than provinces with lower levels of the rule of law, and, in the case of a high Legal environment group and a low rule of law environment, accounting firms are significantly more likely to increase audit costs for the next year, But this relationship is more pronounced in the High Law environment group. The above research results show that the accounting conservatism is a standard which can help the accounting firm to carry on the audit risk evaluation, and the higher the accountant's steadiness, the lower the audit risk.

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