会计师事务所跨地区合并现状分析及影响研究——基于深圳大华天诚与广东恒信德律会计师事务所跨地区合并且更改组织形式的案例研究

有限责任合伙制会计师事务所最明显的特征是合伙人只需承担有限责任,无过失的合伙人对于其他合伙人的过失或不正当执业行为以自己在事务所的财产为限承担责任。深圳大华天诚和广东恒信德律会计师事务所实行跨地区强强联合,成立了广东大华德律会计师事务所,成为目前国内最大的有限责任合伙制会计师事务所。本文立足于大华德律会计师事务所合并前后上市客户2005年到2009年的审计报告数据,运用操纵性应计项目和签字注册会计师集中度说明了至少在这一案例中,有限责任合伙制与有限责任公司制相比,事务所审计质量有一定程度的提高,有限责任合伙制与有限责任公司制相比在提高审计质量上具有一定优势。

The most obvious feature of limited liability partnerships accounting firm is that the partners can only commit the limited liability.No-fault partners use their own property to take the limited responsibility of the faults and improper practice of other partners.Shenzhen Dahua Tiancheng accounting firms and Guangdong Hengxin Delv accounting firms make strong combination to set up the Guangdong Dahua Delv CPAs,the largest accounting firm in China.This paper is based on the data of the audit reports from 2005 to 2009 before and after merger,using Jones model and the concentration of the CPAs signature to have proved that under the limited liability partnerships,the audit quality has been improved to some extent comparing with the limited liability companies.The results shows that limited liability partnerships have certain advantages on the audit quality improvement than limited liability companies.