换“所”不换“师”式变更与审计费用被引量：2

The Effect of CPA's Job-Hopping on Audit Fees

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摘要以签字注册会计师流动为视角,考察换"所"不换"师"式变更对审计费用的影响。研究结果显示:换"所"不换"师"式变更当年的审计费用显著低于其他形式变更;进一步地,在换"所"不换"师"式变更形式下,签字注册会计师在变更前的任期越长,审计费用越低。研究结果说明,签字注册会计师的个人因素以及其与上市公司管理层的这层关系会对审计费用产生某些特定的影响。 Based on the perspective of signature CPA＇s job-hopping, we examine how a special kind of auditor changes that audit clients follow their signature CPA＇s job-hopping affects the audit fees. The results indicate that audit fees of CPA＇ job- hopping group are remarkably lower than those of changes in other forms. Furthermore, before signature CPA＇s job-hopping, lon- ger tenure of the CPA leads to lower audit fees. The research results illustrate CPA＇s personal factors and their relationship with management have specific effects on audit fees.

作者谢盛纹叶王春子

机构地区江西财经大学会计发展研究中心江西财经大学会计学院

出处《北京工商大学学报（社会科学版）》 CSSCI 北大核心 2014年第4期57-64,共8页 JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基金国家自然科学基金项目(71162010 71162009) 江西省社会科学"十二五"规划项目(12YJ36)

关键词换“所”不换“师”式变更签字注册会计师任期审计费用 CPA＇s job-hopping CPA＇s tenure audit fees

分类号 F239.43 [经济管理—会计学]

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