股价崩盘风险、审计意见与审计师变更——来自中国上市公司的经验证据

发布时间：2018-01-05 08:48

本文关键词：股价崩盘风险、审计意见与审计师变更——来自中国上市公司的经验证据　出处：《现代财经(天津财经大学学报)》2017年12期 　论文类型：期刊论文

【摘要】：以2005-2014年A股上市公司为样本,考察股价崩盘风险对外部审计的影响。研究表明,股价崩盘风险越高的公司,当年被出具非标准审计意见的概率越高,且下年越可能发生审计师变更(1)。进一步分析发现,在下年未变更审计师的公司中,股价崩盘风险越大,其被出具非标准审计意见的概率仍然更高。此外,分组回归结果显示,非"四大"审计师较之"四大"审计师更易因客户股价崩盘风险而出具非标准审计意见或退出审计业务。本文的研究结果表明,股价崩盘风险能被审计师识别,并能据此修正他们的风险判断。
[Abstract]:In 2005-2014 A A-share listed companies as samples, the effects of price collapse risk of the external auditors. The results show that the higher the risk of the stock crash, when the probability of non-standard audit opinions issued higher, and next year the more likely the auditor change (1). Further analysis showed that the auditor did not change in years of the company, the greater the risk of collapse in stock prices, the non-standard audit opinions issued probability still higher. In addition, the grouping regression results show that the non Big Four Auditors than the "big four" auditors more easily because of customer stock crash risk and non-standard audit opinions or exit the audit business. The results show that the stock crash risk can be auditor recognition, and to correct their risk to judge.

【作者单位】：江西财经大学会计发展研究中心;
【基金】：国家自然科学基金项目(71462014;71162010)
【分类号】：F239.4;F832.51
【正文快照】： (1)审计师变更,译自auditor changes或auditor switching,其中的auditor指主审会计师事务所,因此审计变更即主审会计师事务所发生变更。下文所说的审计师变更即指会计师事务所变更。一、引言股价崩盘风险(stock price crash risk)指市场指数或个股价格在短期内毫无先兆地急剧

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