摘要
2010年我国财政部出台了《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》,国内部分大型事务所和国际四大会计师事务所分别在2011年和2012年完成了由有限责任公司制向特殊普通合伙制的转制。本文分别从转制政策出台和事务所实际转制两个层面检验会计师事务所改制对审计质量的影响。研究发现,在转制政策出台的2010年,各类会计师事务所(包括四大和非四大)审计客户的正向盈余管理幅度均有系统性显著下降;而在国内部分大所和国际四大转制的前后两年,客户的正向盈余管理幅度并不存在显著差异。这意味着会计师事务所已经在转制政策层面对法律风险提前做出了应对,从而削弱了研究者在事务所转制附近观察到审计质量进一步提高的可能性。
In 2010,China's Ministry of Finance promulgated the'interim provisions on auditors' organizational transformation'. Some of the large audit firms and international Big4s made the transformation from Limited Liability Company to limited liability partnership in 2011 and 2012 respectively. I find that the level of positive abnormal accruals decreased immediately,while I fail to observe any significant difference in the positive abnormal accruals within the two years before and after the LLP adoption both for Big4s and domesticate firms who made the transformation. The results suggest that auditors may have responded to the increased legal risk advanced,thus reducing the probability to observe an improvement in audit quality around the LLP adoption.
出处
《会计研究》
CSSCI
北大核心
2014年第4期88-94,96,共7页
Accounting Research
