会计师事务所合并对审计质量的影响

The Effect of Audit Firm Mergers on Audit Quality

近年来,以《中国注册会计师协会关于推动会计师事务所做大做强的意见》(2007)、国务院办公厅转发财政部《关于加快发展我国注册会计师行业的若干意见》(国办发[2009]56号)为代表的政策层面,大力支持我国会计师事务所合并。本文以中国2006年以来的8起重要的会计师事务所合并案为研究对象,分析事务所合并对409家客户审计质量的影响。研究发现:事务所合并完成后,客户企业的可控性应计显著下降,盈余信息含量显著提高。这意味着事务所的合并有助于提高审计质量。

Recently a series of proposals have been issued by the State Council of China to encourage mergers among accounting firms. This paper analyzes the influences of eight large-scale merges among accounting firms since 2006 on audit quality of 409 client firms in China. We find that the discretionary accruals of client firms are significantly decreased and their earnings response coefficients are significantly enhanced after the merges of accounting fn＇rns. The results indicate that accounting firm mergers could improve audit quality.