摘要
我国政府机构积极推进国内会计师事务所由有限责任合伙制转制为特殊普通合伙制。转制意在强化审计师的法律责任,但由于中国法律执行质量尚不高,特殊普通合伙制的具体实施效果有待数据检验。运用双重差分方法从审计意见类型和客户企业会计稳健性两方面分析会计师事务所转制是否使审计师变得更为稳健。研究表明,会计师事务所转制为特殊普通合伙制后,审计师出具的审计意见类型、客户企业的会计稳健性均未发生显著变化,这意味着特殊普通合伙制尚未使审计师在执业过程中变得更为稳健。
In recent years,Chinese government actively promotes the domestic audit firms to change the legal form from Limited Liability Company （LLC）to Limited Liability Partnership （LLP）.The change in legal form aims to increase auditors＆#39; legal liability. However,due to the poor enforcement of laws in China,it remains a question whether the reform can effectively improve audit quality.This paper uses the difference-in-difference method to empirically investigate whether auditors become more conservative after switching from LLC to LLP.The results show that there are no significant changes in auditors＆#39;opinion types as well as client＆#39;s accounting conservatism after the change in auditors＆#39; legal form.Therefore,the LLP form hasn＆#39;t led to increased auditor reporting conservatism.
出处
《会计与经济研究》
北大核心
2014年第4期58-70,共13页
Accounting and Economics Research
基金
国家自然科学基金项目(71302014)
