会计师事务所变更、盈余管理与审计质量

Switch of Accounting Agency, Earnings Management and Audit Quality

上市公司变更会计师事务所的现象日益严重并受到广泛的关注。从会计师事务所变更与盈余管理、审计质量之间的关系看,盈余管理是事务所变更的主要动机,上市公司管理层的主导地位使盈余管理由动机成为现实,而由此引起的事务所变更将会降低审计质量。

Listed companies' switch of their accounting agency has drawn more and more public attention. Taking a consideration of the relationship between the s witch and the companies' earnings management, and that between the switch and th e auditing quality, we found that earnings management stands for the main motiva tion of the companies for their switch of accounting agency. Company's managemen t realize their motivation through switch of accounting agency which then leads to decline of auditing quality.