我国本土会计师事务所合并的效果分析

An Empirical Study of China Accounting Firm Merger Effects

自2006年以来,在我国出台的各项政策的鼓励和推动下,本土会计师事务所迎来了第3次合并浪潮。至今会计师事务所合并的脚步仍在前进。审计质量是会计师事务所的灵魂,会计师事务所的合并对审计质量的影响是一个重要的研究命题。选择两起典型的合并案例,分析合并前后审计质量的变化,研究发现:合并对审计质量的影响并不显著,从长期看合并会在一定程度上提高审计质量,但短期有可能会导致审计质量的下降。

Having been counting firm merger has ap encouraged and driven by various emerging policies since 2006, the third wave of acpeared . Audit quality is the soul of accounting firms, so the influence of such a merger on audit quality is an important research focus. This paper chooses two typical merger cases and analyzes the audit quality change before and after the merger. The results show that the merger has no significant influence on audit quality and that in the long term the merger will improve audit quality to some extent but in a short term may decrease audit quality.