上市公司变更会计师事务所对会计稳健性的影响研究

A Research on the Influence of the Change of Accounting Firm on Accounting Conservatism of Listed Companies

伴随着我国证券市场的逐渐发展和完善,上市公司发生会计师事务所变更的现象日益普遍,这逐渐引起监管部门、媒体以及社会大众的高度关注。目前国内外有大量关于上市公司发生会计师事务所变更和会计稳健性的研究,但大都没有将两者结合起来。基于此,将2010—2014年所有深沪A股上市公司作为研究对象,考察会计师事务所变更对会计稳健性的影响,并区分不同变更类型进行研究。研究发现,上市公司发生会计师事务所变更会降低其会计稳健性。

With the gradual development and improvement of China＇s securities market, the phenomenon of the change of ac- counting firms in listed companies is becoming more and more common, which has attracted the attention of regulators, the media and the public. At present, there are a large number of empirical studies on the change of accounting firms and ac- counting conservatism of listed companies in domestic and foreign, but most of them don＇t combine the two together. Based on this, this paper makes an investigation on the influence of the change of accounting firms on accounting conservatism and makes a research on different types of changes, with all the listed companies in Shanghai and Shenzhen A-share markets from 2010 to 2014 as the research object. It is found that the change of accounting firms in listed companies will decrease the ac- counting conservatism.