摘要
基于2007-2020年我国A股上市公司样本,探讨会计师事务所如何防范上市公司高管团队不稳定性带来的审计风险。研究发现,上市公司高管团队不稳定性越高,下一年发生会计师事务所变更的可能性越大,审计费用越高;法律责任的增强使审计师更可能做出上述决策,主要由客户的财务报表错报风险和经营风险增加导致。进一步研究发现,当事务所类型为“十大”、上市公司董事长或CEO发生变更时,事务所次年变更的可能性更大;在现任事务所辞聘的同时,非“十大”事务所更可能成为继任者,并且规模相对较小的公司发生事务所降级变更的可能性更高;此外,即使未放弃客户,事务所也会提高次年审计收费;而在高管团队不稳定的当年,事务所会以增加审计投入和出具持续经营审计意见的方式加以应对。
Based on the sample of A-share listed companies in China from 2007 to 2020,this paper discusses how accounting firms can prevent the audit risks caused by top management team instability of listed companies.The study finds that the higher TMT instability of listed companies,the greater the possibility of audit firm change in the next year,and the higher the audit fees.The enhancement of legal responsibility will make auditors more likely to make such decisions.The results above are mainly caused by the increased risk of misstatement in financial statements and operational risks.Further research shows that when the accounting firm is“top ten”and the chairman or CEO of the client changes,the possibility of auditor change in the next year is greater.When the current firm resigns,the non“top ten”firms are more likely to become successors,and the relatively small companies are more likely to have a downgrade of audit firm.In addition,even if the audit firm does not give up its clients,it will raise its audit fees for the next year.In the year when the TMT is unstable,the audit firm will respond by increasing audit investment and issuing audit opinions on going concern.
作者
王洋洋
谢一群
张蕊
Wang Yangyang;Xie Yiqun;Zhang Rui
出处
《审计研究》
CSSCI
北大核心
2022年第4期65-77,共13页
Auditing Research
基金
国家自然科学基金项目(项目批准号:72072077)的资助。
