审计师变更对会计稳健性的影响研究

发布时间：2018-01-20 13:42

本文关键词： 会计稳健性审计师变更控股权性质 ST公司　出处：《重庆大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来，随着中国资本市场的发展，我国上市公司更换审计师的现象日益增多，这一现象引起了监管机构、学术界和实务界的广泛关注。人们关注的不止是这一变更事实的本身，而更多的是审计师变更行为对相关信息需求者传递的信号以及可能会导致一些不利的经济后果。本文主要研究了上市公司审计师变更对会计稳健性的影响。本文首先以新会计准则实施后沪深股市2007—2010年的上市公司为研究对象，在Basu模型的基础上进行了改进，检验了审计师变更与会计稳健性的相关关系。研究发现，审计师变更与会计稳健性呈负相关关系，即审计师变更会降低上市公司的会计稳健性。然后，本文将样本公司按照第一大控股人性质分为国有控股上市公司和非国有控股上市公司，并分别检验了它们的会计稳健性。实验结果显示，它们都存在会计稳健性，但是非国有控股上市公司的会计稳健性强于国有控股上市公司。在此基础上，本文检验了审计师变更对国有控股公司和非国有控股公司会计稳健性的影响。结果发现，审计师变更对非国有控股公司的会计稳健性有负面影响，而对国有控股公司会计稳健性的影响则不显著。同时，本文还进一步将样本分为ST公司组和非ST公司组，分别检验了审计师变更对两组公司会计稳健性的影响。研究发现，审计师变更对ST公司组会计稳健性的负面影响显著，，而对于非ST公司组的会计稳健性无显著影响。此外，本文采用应计—现金流模型对上述结果逐一进行了稳健性检验，并得到了相同的结论。
[Abstract]:In recent years, with the development of China's capital market, the phenomenon of auditor replacement of listed companies in China is increasing day by day, which has caused the regulators. The widespread concern of the academic and practical circles. What people are concerned with is not just the fact of this change. More is the auditor change behavior to the relevant information demanders signal and may lead to some adverse economic consequences. This paper mainly studies the impact of auditor change on accounting conservatism of listed companies. This paper firstly takes the listed companies in Shanghai and Shenzhen stock market from 2007-2010 after the implementation of the new accounting standards as the research object and improves on the basis of the Basu model. The relationship between auditor change and accounting conservatism is tested. It is found that auditor change is negatively related to accounting conservatism, that is, auditor change will reduce accounting conservatism of listed companies. This paper divides the sample companies into state-owned listed companies and non-state-owned holding listed companies according to the nature of the first largest holding company, and tests their accounting conservatism respectively. The experimental results show that. They all have accounting conservatism, but the accounting conservatism of non-state-owned holding listed companies is stronger than that of state-owned holding listed companies. This paper examines the influence of auditor change on accounting conservatism of state-owned holding companies and non-state-owned holding companies. The results show that auditor changes have negative effects on accounting conservatism of non-state-owned holding companies. At the same time, the sample is further divided into St group and non-St group. The influence of auditor change on accounting conservatism of two groups is tested respectively. The study finds that auditor change has a significant negative impact on St group accounting conservatism. However, there is no significant effect on accounting conservatism in non-St group. In addition, the accrual-cash flow model is used to test the robustness of the above results one by one, and the same conclusion is obtained.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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