文献类型：期刊文献

中文题名：审计师变更、事务所转制与审计质量的关系研究

英文题名：Research on the Relationship among Auditor Change,Firm Conversion and Audit Quality

作者：付玉[1];傅宏宇[1]

第一作者：付玉

机构：[1]北京联合大学管理学院

第一机构：北京联合大学管理学院

年份：2018

卷号：37

期号：36

起止页码：293-297

中文期刊名：价值工程

外文期刊名：Value Engineering

语种：中文

中文关键词：审计师变更;事务所转制;审计质量;审计师变更方向

外文关键词：auditor change;firm conversion;audit quality;auditor change direction

摘要：审计师变更作为资本市场中重要的契约行为,一直是国内外学者关注的焦点。到目前为止审计师变更与审计质量的关系尚未得出统一的定论,且随着2010年事务所转制政策的实施,为事务所的相关研究提供了新的契机。本文将审计师变更放在事务所转制的背景下,研究审计师变更对审计质量的影响,并探讨事务所转制在其中的调节效应。研究结果表明:审计师变更并不代表着审计质量的降低,事务所转制在审计师变更与审计质量的关系中存在着正向的调节效应,但该效用不太明显,相比于审计师的升级和同级变更,事务所转制在降级变更中发挥更大的作用。
Auditor change as an important contractual act in the capital market has always been the focus of scholars at home and abroad.So far,the relationship between auditor changes and audit quality has not yet reached a unified conclusion,and with the implementation of the firm conversion policy in2010,it provides a new opportunity for the relevant research of the firm.This paper puts the auditor changes in the context of the firm conversion,studies the impact of auditor changes on audit quality,and discusses the regulatory effects of firm conversion.The research results show that the auditor change does not represent the reduction of audit quality,there is a positive adjustment effect in the relationship between auditor change and audit quality,but the utility is not obvious,and compared with the auditor upgrades and peer changes,the firm conversion plays a greater role in the downgrade changes.