换“所”不换“师”式变更的动因及经济后果

CPA's Job-Hopping: Reason and Result

基于签字注册会计师个体流动的视角,探究客户追随签字注册会计师跳槽而引致的换"所"不换"师"式变更现象的潜在诱因,从客户资源控制权、人际关系驱动及审计意见需求等角度分析"客随师走"的行为动机,以及这一行为所承载的特殊增量信息及其蕴含的超工具性关系;然后,借鉴人际关系理论中的人情法则模式,剖析换"所"不换"师"式变更行为背后的"人情补偿"机制的权衡与选择,及其对审计质量、审计意见与审计定价等产生的特定影响;最后,就完善我国签字注册会计师个体执业行为的监管政策提出建议。

From the perspective of CPA＇s job-hopping, this paper explores the potential incentives of the phenomenon of changing the firm while keeping the same CPA due to the clients following their signed CPAs. It analyzes the motive of this peculiar behavior from such angles as customer resource controlling, interpersonal relationship driving and audit opinion demanding, as well as the special incremental information and the ultra-instrumental relationship this behavior carries. Then, by referring to the rules about human reciprocity in the human relation theory, it dissects the weighing and selection of the human feeling compensation mechanism behind the behavior of changing the firm while keeping the same CPA, as well as its impacts on the audit quality, audit opinion and audit pricing. Finally, this paper puts forward some proposals to help the improvement of the regulatory policy on the individual practical behavior of the signed CPAs.