会计师事务所合并对会计信息可比性影响分析

Research on the Influence of Accounting Firm Mergers on the Financial Statement Comparability

可比性对会计信息的有用性和决策相关性至关重要。本文以2008—2011年本土会计师事务所合并案例为研究背景,考察事务所合并对审计客户财务报表可比性的影响。研究发现,会计师事务所合并后通过统一审计风格,显著提高了被审计的财务报表可比性,即合并后事务所审计的财务报表可比性显著高于合并前财务报表可比性,这为监管层更全面、综合地评价事务所合并"做大做强"的政策效果提供了借鉴意义。

Comparability is vital to the usefulness and decision relevance of accounting information. Based on the merger cases of Chinese accounting firms from 2008—2011,we investigate the impact of accounting firm mergers on financial statement comparability.We find that the accounting firm has its own auditing style, so the post-merge financial statement comparability is significantly increased after the accounting firm mergers. And the findings offer some empirical evidences of ' Bigger and Stronger' policies in auditing industry by Chinese government.