注册会计师的任期和强制轮换与会计盈余稳健性——来自沪深A股上市公司的经验证据

发布时间：2018-07-27 20:09

【摘要】：本文实证检验了注册会计师定期轮换规定对我国上市公司会计报告盈余稳健性的影响。研究发现:签字注册会计师任期对客户公司的会计报告盈余稳健性的影响受到会计师事务所与客户公司经济依存度的作用,在事务所经济重要程度较低的客户公司中,签字会计师任期的延长显著降低会计报告的盈余稳健性;而在事务所经济重要程度较高的客户公司中,任期与会计盈余稳健性的关系则并不明确。同时,上市公司在按照《关于证券期货审计业务签字注册会计师定期轮换的规定》更替签字注册会计师后,会计稳健性并未发生显著变化。这表明尽管注册会计师定期轮换规定的实施在我国是必要的,但其实施规定对上市公司盈余稳健性的提高并不完善。本文建议未来轮换规定可以考虑在事务所轮换层面提供更细致的要求,削弱现有轮换规定下客户公司与事务所长期合作关系。
[Abstract]:This paper empirically examines the effect of the periodic rotation of certified public accountants on the earnings conservatism of listed companies in China. It is found that the term of signed CPA affects the accounting report conservatism of the client company, which is influenced by the degree of economic dependence between the accounting firm and the client company, and in the client company whose economic importance is relatively low. The prolongation of the tenure of signed accountants significantly reduces the earnings conservatism of accounting reports, while the relationship between tenure and accounting earnings conservatism is not clear in client companies with higher degree of economic importance. At the same time, the accounting conservatism of listed companies has not changed significantly after replacing the signed CPAs in accordance with the regulations on the regular rotation of signed Certified Public Accountants for Securities and Futures auditing. This indicates that although the implementation of the periodic rotation of certified public accountants is necessary in our country, the implementation of the regulations is not perfect for the improvement of the earnings robustness of listed companies. This paper suggests that future rotation rules may consider providing more detailed requirements at the firm rotation level, weakening the long-term cooperative relationship between the client company and the firm under the existing rotation rules.
【作者单位】：西南科技大学经济管理学院;财政部财政科学研究所;渤海产业投资基金;
【基金】：四川省社会科学界联合会重点项目(项目批准号:SC11E025) 四川省教育厅人文社会科学重点项目(项目批准号:11SA079) 西南科技大学博士基金(项目批准号:11SX7112) 国家自然科学基金(项目批准号:71072167,71103147)联合资助
【分类号】：F233;F832.51;F224

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