审计成本、审计师变更与审计质量——基于重大资产重组的视角

Audit Cost,Auditor Switching and Audit Quality——From Perspective of Material Assets Reorganization

以2007～2012年获得批准进行重大资产重组的公司为核心样本，研究了重大资产重组、审计成本对审计师变更的影响及审计质量的变化。研究发现，处于重组期间的公司和原审计师审计成本较高的重组公司变更审计师的概率更高，公司重组期间的审计质量更低，且审计师变更会加剧审计质量的降低程度；重组公司中审计师变更公司与未变更公司的审计质量无差异，但在审计师变更的公司中，重组公司的审计质量更低。

Using a core sample of the public companies certified to carry out material assets reorganization （MAR）during 2007-2012, the study examines MAR and audit cost＇ s impacts on auditor switching and the subsequent audit quality variation. Findings reveal that the companies during in MAR and those MAR compnies with higher audit cost of old auditor were more hkely to switch anditors. The audit quality of companies during in MAR was lower, and the switching aggravated the degree of decrease in audit quality. There was no difference in audit quality between the switching MAR companies and those non-switching. In switching companies, the audit quality of MAR companies was lower.