公司高管与签字注册会计师的校友关系对审计意见的影响——来自中国证券市场的经验证据

发布时间：2018-02-10 12:59

本文关键词： 校友关系公司高管签字注册会计师审计意见审计费用　出处：《当代财经》2017年06期 　论文类型：期刊论文

【摘要】：选取2005—2014年沪深两市A股上市公司为样本,研究上市公司高管与签字注册会计师之间的校友关系对审计意见的影响。研究发现:高管与签字注册会计师之间存在校友关系的上市公司,当年获得标准审计意见的可能性更大。进一步分析显示:当会计师事务所发生变更,高管与签字注册会计师由不存在校友关系变为存在校友关系时,变更当年上市公司很可能实现审计意见购买;高管与签字注册会计师存在校友关系的上市公司支付的审计费用相对较高。这些结果为校友关系影响外部独立审计提供了经验证据,投资者和监管部门应该关注裙带关系等软性因素对审计质量的影响。
[Abstract]:The A-share listed companies in Shanghai and Shenzhen stock markets from 2005 to 2014 are selected as samples, To study the influence of alumni relationship between executives and signed certified public accountants on audit opinions. The study found that listed companies with alumni relationship between executives and signed certified public accountants, Further analysis shows that when the accounting firm changes, the executive and the signed CPA change from a non-existing alumni relationship to an alumnus relationship. It is very likely that the listed company will realize the audit opinion purchase in the year of change; Listed companies with alumni relationships with signed CPAs pay relatively high audit fees. These results provide empirical evidence of the impact of alumni relationships on external independent audits. Investors and regulators should pay attention to the impact of soft factors such as nepotism on audit quality.
【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“签字注册会计师个体执业行为特征及其结果研究”(71462014);国家自然科学基金项目“基于签字注册会计师流动的会计师事务所变更研究”(71162010)
【分类号】：F239.4;F272.91

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