会计信息可比性与注册会计师的审计决策——来自中国证券市场的经验证据

Accounting Information Comparability and Audit Decisions of CPAs:Evidence from the Securities Market of China

客户会计信息可比性水平影响注册会计师的职业判断,进而影响注册会计师的相应决策。以2006—2014年A股上市公司为样本,实证分析会计信息可比性对注册会计师审计决策的影响。研究结果显示:会计信息可比性越弱,越有可能促使会计师事务所变更。进一步研究表明,在已发生事务所变更的公司中,会计信息可比性越弱的公司,其审计费用越高,且获得非标准意见的可能性越大。这些结果有助于更好地理解与评价注册会计师的审计决策行为,为审计决策的影响因素研究提供增量经验证据。

The level of client＇s accounting information comparability affects Certified Public Accountants （CPAs）＇ professional judgment,and thus having an impact on the corresponding decisions they make.Taking A-share listed companies in Shanghai and Shenzhen from 2006 to 2014 as a sample,this paper analyzes the impact of accounting information comparability on CPAs＇ audit decisions.The results of the study show that the weaker the comparability of accounting information is,the more likely the CPA firms change.Further research shows that among the clients who changed accounting firms,the weaker the comparability of accounting information is,the higher the audit fee becomes,and the more likely it obtains the modified audit opinion.These results above help us better understand and evaluate the audit decisions made by CPAs,and provide an incremental experience for us to study the factors that affect audit decisions.