摘要
自上世纪60年代以来,会计师事务所变更问题一直是学术界、市场监管部门和社会公众关注的热点。然而,签字注册会计师流动并带走客户这一特殊的会计师事务所变更现象却没有引起人们的足够重视。本文着眼于这一现象,主要探究这种变更行为的动因,并在此基础上理论分析其产生的经济后果,然后就相关法规政策存在的问题或不足予以剖析,最后提出一些政策建议。
The public,regulators and researchers of academia have been directing attention to the topic of CPA firms' change in listed companies since 1960s.However,the special type of CPA firms' change based on CPA's job-hopping has not caused enough attention.Based on such phenomenon,this paper mainly argues the reasons and economic consequences of this particular behavior,and then the deficiencies of existing regulations.Finally,we put forward certain proposals to solve the problem.
出处
《会计研究》
CSSCI
北大核心
2012年第4期87-93,95,共7页
Accounting Research
基金
国家自然科学基金项目(71162010)的阶段性成果
