审计师变更与审计意见变通互动关系研究——基于中国证券市场数据的实证分析

Research of Interactive Relationship on the Mutual Influence of Auditor Change and the Audit Opinion Adaptations:An Empirical Analysis Based on Data of Chinese Securities Market

隐含在审计师频繁变更之中的审计意见购买动机及其经济后果对审计服务市场的有效性有着不同的影响。基于Logistic回归方程的审计师变更和审计意见反应模型的实证结果表明:上一年被出具非标准无保留意见的上市公司本年度更易出现审计师变更,且在变更审计师后的第二年易获得审计意见的改善;上市公司变更行为受上一年审计意见类型的影响,其中无法表示意见的影响力最大。因此,加强法规细则的动态修订,强化注册会计师的行业自律以及完善上市公司治理结构是解决问题的主要方法。

Effective audit services market will provide practical information for market participants to make decision.The audit opinion purchasing motivation implied by the auditors frequent change in recent years and its economic consequence influence the effectiveness of implementation.The empirical research of auditor changes and audit opinions feedback model based on the logistic regression equation shows that：the previous year was not qualified opinions issued by the listed company in this year＇s more likely to auditor change.The type of the audit opinion in the previous year influences the listed company＇s decision of changing auditors,among them inexpressible opinion influences the most.All parties to strengthen the supervision of the auditor change and auditing opinions disclosure is the key to solve the problem.