审计师更换时机对年报及时性和审计质量的影响

The Effect of the Timing of Auditor Changes on Annual Reporting Lags and Audit Quality

上市公司出于不同的动机,选择在不同的时间进行审计师更换,因而对年报的及时性和审计质量产生了不同影响。本研究发现,较晚更换审计师的上市公司,相对于较早更换审计师的上市公司,不仅其财务报告的及时性显著较差,而且审计质量也明显较低。

This paper investigates the effect of the timing of auditor changes on annual reporting lags and audit quality.The evidence indicates that annual reporting lags increase dramatically and the audit quality is significantly lower for listed firms that change their auditors late for their fiscal year's financial reports,compared to the firms that change their auditors early for their fiscal year's financial reports.