审计师辞聘影响因素:来自问卷调查的分析

发布时间：2018-06-24 22:45

本文选题：审计师辞聘 + 影响因素　；参考：《中国注册会计师》2010年05期

【摘要】：审计师辞聘是审计师的主动辞职行为,对市场及投资者决策具有重要的信息含量。在我国,虽然证监会对上市公司及时向社会披露更换审计师的信息并说明引起审计师变更的原因做出了制度层面的规定,但我国上市公司披露审计师变更原因的比例并不高。尤其是发生审计师辞聘的公司,在年报中披露审计师辞聘信息并如实反映辞聘原因的情况更为鲜见。这给投资者以及监管部门了解在具备执行证券期货业务资格的会计师事务所工作的审计师(以下简称证券资格注册会计师)辞聘行为增加了难度。此外,对于非上市公司,目前尚未有明确的法律规定要求其对外公开披露审计师辞聘事件,对于在未获得执行证券期货业务资格的会计师事务所工作的审计师(以下简称非证券资格注册会计师)辞聘行为也是无从了解。本文采用问卷调查的方式研究证券资格注册会计师及非证券资格注册会计师辞聘的影响因素,探讨这些因素对这两类注册会计师的影响差异,以期为监管者及投资者决策提供参考。?
[Abstract]:Auditor resignation is an active resignation of auditors, which has important information content to market and investor decision. In China, although the Securities Regulatory Commission (CSRC) has made institutional provisions on the timely disclosure of the information on the replacement of auditors to the public and on the reasons for the change of auditors, the proportion of listed companies disclosing the reasons for the change of auditors is not high. Especially, it is rare for the company to disclose the information of auditor resignation in the annual report and reflect the reason of resignation truthfully. This makes it more difficult for investors and regulators to understand the resignation of auditors (hereinafter referred to as securities certified accountants) who work in accounting firms with qualifications to carry out securities and futures operations. In addition, with regard to non-listed companies, there is no clear legal provision requiring them to publicly disclose cases of auditor resignation, It is also difficult to understand the behavior of auditor (hereinafter referred to as non-securities certified public accountant) who has not been qualified to perform securities and futures business. This paper investigates the factors influencing the resignation of certified public accountants (CPA) and non-qualified accountants (CPAs) by means of a questionnaire survey, and discusses the differences between these factors and the differences between the two types of CPAs. In order to provide a reference for regulators and investors to make decisions.?
【作者单位】：复旦大学管理学院;深圳华为集团有限公司;
【基金】：国家自然科学基金重大项目“投资者利益保护的评价理论与方法”(70632002)资助
【分类号】：F239.4

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