利益冲突、地域因素与审计师变更——来自我国证券市场的经验证据

Conflicting Interests,Regional Differences and Changes of Auditors—Empirical Evidences from China's Securities Market

在中国这个特殊的审计市场上,探寻对审计师变更有显著影响的因素具有一定的理论意义和现实意义。本文从2003-2004年公布的上市公司年报中获取相应数据,建立Logistic模型对审计师变更的影响因素进行了实证分析。研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。非标准审计意见体现了上市公司与审计师的利益冲突,是引发审计师变更的主要因素。

In the special audit market of China, there are important theoretical and practical implications for exploring the factors that have obvious influences on the changes of auditors. Based on the data from the annual reports of the listed companies announced in 2003 - 2004, this paper establishes the Logistic model to have an empirical analysis of the influential factors for the changes of auditors. It indicates that the non - standard audit opinions and the regional differences have a significant influence on the changes of auditors. We think that the non - standard audit opinions embody the conflicting interests of the auditors and the listed companies and therefore are a major factor for the changes of auditors.