摘要
2020年3月,备案制改革随新证券法同步实施,其放松了审计市场准入门槛,明确会计师从事证券服务业务由事前审批改为事后双备案。这一制度将深刻影响我国审计市场结构与竞争格局,进而影响审计师行为。本文以2015-2023年沪深A股公司为样本,发现备案制改革在短期内引发了审计师-客户关系的不匹配,削弱了审计独立性,带来审计意见购买。从意见购买动机看,事务所声誉较低、师均业务收入较低时,该效应更为显著;从意见购买实现条件看,审计师行业专长较低、客户重要性水平较高时,该效应更为显著。此外,改革后事务所被替换的可能性增加、审计收费总额下降,但正向异常审计收费现象更突出,本研究为准入政策效果评估及监管优化提供了启示。
In March 2020,the filing system reform was implemented with the promulgation of the new Securities Law.It has relaxed the threshold for audit market access and clearly stipulated the change from pre-approval to post-filing for accountants to engage in securities service business.This system will profoundly influence the structure and competitive landscape of China's auditing market,and thereby affect the behavior of auditors.This paper takes A-share listed companies in Shanghai and Shenzhen stock exchnages from 2015 to 2023 as samples and finds that the filing system reform has triggered a mismatch in the auditor-client relationship in the short term,then weakened the audit independence and led to auditing opinions shopping.In terms of the motivation for opinion shopping,this effect is more significant when the reputation of the firm is lower and the average business income of certified public accountants is lower.From the perspective of the realization conditions of opinion purchase,this effect is more significant when the auditor's industry expertise is lower and client importance is higher.In addition,after the reform,the possibility of auditor change increases and the total amount of audit fees decreases,but the positive abnormal audit fees is more prominent.This study provides insights for evaluating the effect of access policies and regulation optimization.
作者
于亚洁
李培功
Yu Yajie;Li Peigong
出处
《审计研究》
北大核心
2025年第5期96-109,共14页
Auditing Research
基金
国家自然科学基金项目(项目批准号:72472102、72402136)
上海市教育委员会“人工智能促进科研范式改革赋能学科跃升计划项目(重点)”(项目批准号:RGZN2024001)的资助。
关键词
备案制
放松市场准入
审计意见购买
市场竞争
filing system
market access relaxation
audit opinion shopping
market competition
