变更会计师事务所对上市公司审计质量的影响研究

A Research of the Influence on the Audit Quality by Listed Company's ChangingPublic Accounting Service Firms

近几年来,上市公司变更会计师事务所的现象呈逐年递增的趋势,理论界和实务界普遍认为这种现象可能会导致审计质量降低。为了验证这种观点的可信程度并寻求相关的纠正措施,本文首先提出一些研究假设,然后采取定量分析和定性分析相结合的方法进行研究,发现上市公司变更会计师事务所后,明显呈现出非标准无保留审计意见降低、聘请会计师事务所趋于异地化、支付的平均审计费用增高三个特点,从而得出变更会计师事务所不一定影响审计质量的结论。在此基础上,我们对如何保证上市公司的审计报告质量提出了一些相关建议。

In the last few years, the phenomenon of listed company's changing public accounting service firm has an increasing trend. People from the theory and practice fields generally think that this kind of phenomenon will result in lower audit quality. To verify the creditability of this viewpoint and seek relative correction measures, this paper firstly put forward some relevant research assumptions, then adopted qualitative and quantitative analysis methods, and found that three characteristics appeared after the listed company changing the public accounting service firm: the reduction of non-standard audit opinions without being reserved, employing public accounting service firms in different places and increasing the average audit expense. So we can make the conclusion that listed company's changing public accounting service firm may not affect the audit quality. On these bases, we put forward certain proposals of how to guarantee the audit quality by the listed company's changing public accounting service firm.