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财务与会计导刊（理论版） 2024年第2期

作者：许文彬曹星瑶

上市公司会计师事务所变更事件对证券分析师的行为及预测精确度会产生什么样影响，是解读许多上市公司估值超常变更的关键。本文以2010-2019年分析师跟踪人数和私有信息精度数据为研究样本，结合上市公司会计师事务所变更信息，探讨了... 详细信息

上市公司会计师事务所变更事件对证券分析师的行为及预测精确度会产生什么样影响，是解读许多上市公司估值超常变更的关键。本文以2010-2019年分析师跟踪人数和私有信息精度数据为研究样本，结合上市公司会计师事务所变更信息，探讨了事务所变更对证券分析师行为的影响。研究结果发现：事务所变更事件会导致分析师减少对公司的跟踪，负向影响公司的市场关注度和估值；而仍保持跟踪的分析师则会加大信息收集和分析力度，增大私有信息精度。进一步的研究还发现，事务所、分析师和公司三个层面的异质性都会对上述关系产生影响：事务所从大所变更为小所的降级变更中，分析师的跟踪数量显著减少，而小所变更为大所的升级变更中，分析师的私有信息精度显著增大；相比明星分析师及来自大券商平台的分析师，非明星分析师和来自小券商平台的分析师呈现出明显的“重升弃降”特征；公司的国有属性和信息披露透明度可以缓解事务所变更带来的负面影响。

关键词：会计师事务所变更分析师关注度私有信息精度 auditor switch analysts' following private information precision

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Do supply shocks in the audit partner labor market affect auditor choice?Evidence from a quasi-natural experiment

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China Journal of Accounting Research 2022年第1期15卷 5-25页

作者： Yanming Cao Zhuoan Feng Department of Accounting and Corporate Governance Macquarie UniversityNorth RydeNSWAustralia School of Accounting Finance and EconomicsUniversity of WaikatoHamiltonWaikatoNew Zealand

We examine whether supply shocks in the audit partner labor market induce clients to switch audit *** argue that audit partners in their early careers(i.e.,junior partners)charge low audit fees to attract clients,which induces client firms to switch from senior partners to junior partners when there are more junior partners *** the Big4 localization policy,we find that Big4 clients are more likely to replace senior auditors with junior auditors to cut costs after the ***,the results are mainly driven by clients who are charged high *** empirical evidence enriches the understanding of auditor choice determinants and informs the ongoing debates surrounding new regulations for Big4 firms in China.

关键词： Audit partner labor market Audit fees auditor switch Big4 auditors Supply shock of audit labor market

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Audit Quality in Kazakhstan： Does Big 4 Provide High-Quality Audits？

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Journal of Modern Accounting and Auditing 2012年第12期8卷 1789-1797页

作者： Yoon Shik Han KIMEP University Almaty Kazakhstan

This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.

关键词： audit quality audit institution audit tenure auditor switch audit opinions Big 4 audit firms

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The Effect of Dismissal Threat on auditor Independence

The Effect of Dismissal Threat on Auditor Independence

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中国会计学会2005年学术年会

作者： Ling-Tai Lynette Chou Hsiou-wei William Lin

＜正＞This study investigates whether dismissal threat imposed by clients jeopardizes auditor independence,and results in the auditor’s decreased propensity to issue modified audit *** use an auditor switch model to predict the unobserved switches clients would have made had they received opposite audit opinions and test their effects on audit *** define a modified audit opinion in this study as audit opinions that contain the presence of other auditors,or going-concern *** is proposed that whether auditors surrender their independence to dismissal threats relates closely to the professional responsibility and potential future failure costs involved in respective *** results show that there is a significantly negative association between modified audit opinions and dismissal threats by clients unwilling to receive modified audit opinions which refer to other *** implies that auditor independence is impaired by dismissal threat when the client prefers a clean opinion instead of an opinion modified for referring to other ***,there is a significantly positive association between modified audit opinion and dismissal threat by clients unwilling to receive a going concern *** implies auditor independence is not affected by dismissal threat when the client prefers a clean opinion to a going concern ***,there is a significantly negative association between modified audit opinion and dismissal threat by clients who prefer to receive an audit opinion modified for referring to other auditors instead of a going-concern *** implies auditor independence in the third case is impaired. Hence,market-based incentives,such as loss of reputation and litigation costs,are essential to preserve auditor independence.

关键词： dismissal threat auditor switch audit opinion auditor independence refer to other auditor

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事务所变更的“年报形式质量之谜”及其经济后果

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财务与会计导刊（理论版） 2020年第10期

作者：王嘉鑫王永海

现有研究对于事务所变更在企业信息披露质量中发挥的作用尚存争论，“治理假说”和“合谋假说”分别认为事务所变更会提高和降低年报质量。现有文献多聚焦于财务信息的内容质量，而对非财务信息形式质量的研究较为缺乏。本文从年报模板... 详细信息

现有研究对于事务所变更在企业信息披露质量中发挥的作用尚存争论，“治理假说”和“合谋假说”分别认为事务所变更会提高和降低年报质量。现有文献多聚焦于财务信息的内容质量，而对非财务信息形式质量的研究较为缺乏。本文从年报模板化视角考察事务所变更对年报形式质量的影响发现：会计师事务所变更后，公司年报模板化程度相较上年显著上升，且在因非正常因素发生变更、存在较强高管自利动机下更明显，说明“合谋假说”占主导；事务所变更与年报模糊化程度的关系在四大变更为非“四大”、高行业竞争度以及高审计费用溢价的公司中更显著；事务所变更后年报模板化披露会损害企业价值。本文研究结论为监管部门有效监督事务所变更后的审计质量提供了经验参考。

关键词：事务所变更年报模板化治理合谋企业价值 auditor switch annual report templating governance collusion corporate value

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