摘要
本世纪以来,国内外相继发生一系列财务舞弊丑闻,审计质量引起了人们的普遍关注,签字注册会计师是否需要强制轮换也成为业内讨论的热门话题。本文主要研究了我国中小板上市公司签字注册会计师轮换对审计质量的影响,以我国中小板2016年到2018年连续三年轮换签字注册会计师的公司为样本,通过描述性分析和多元线性回归分析对所构建的研究假设进行了实证分析。研究结果表明中小板上市公司轮换一名签字注册会计师能提高审计质量,中小板上市公司轮换两名签字注册会计师不能提高审计质量,中小板上市公司强制轮换签字注册会计师可以提高审计质量。
Since this century,there are a lot of fraudulent financial reports in the world.The audit quality has been the focus of audit,and whether the Auditor Mandatory Rotation is necessary has become a hot topic.It has not reached a consensus on whether Mandatory Auditor Rotation on improving Audit Quality so far.Mandatory Auditor Rotation in our country has implemented 8 years,and its effectiveness is the subject of our concern.The effect of China's Small Board Listed Companies on Mandatory Rotation Auditor and Audit Quality is studied in this paper.The studying method used in this paper is empirical research.First literature in China and abroad is reviewed and the dynamic of the Rotation Auditor is analyzed by us.The research hypothesis is raised on this basis.Then the China's Small Board Listed Stock Market during 2016 to 2018 is selected as samples,and descriptive analysis and multiple regression analysis used to research.Come to the Rotation a Signature Auditor can improve Audit Quality,Rotation two Signature Auditor would not improve the Quality of Audit,Mandatory Rotation Auditor can improve Audit Quality three conclusions.
作者
高静
GAO Jin(Jiangsu Tourism Vocational College,Yangzhou 225000,Jiangsu)
出处
《湖南工业职业技术学院学报》
2019年第6期32-37,共6页
Journal of Hunan Industry Polytechnic
基金
中国职业技术教育学会2019-2020年立项课题“辩证动态双主教学下培养高职学生职业核心竞争力”(项目编号:1910332)。
关键词
注册会计师轮换
关系研究
中小板
auditor rotation
relations research
small board listed companies
