CEO变更、社会信任与审计师认知

发布时间：2018-04-24 12:04

本文选题：CEO变更 + 审计师认知　；参考：《山西财经大学学报》2017年07期

【摘要】：基于风险导向审计理论,以2007-2014年的A股上市公司为样本,检验了审计师对CEO变更的风险认知以及社会信任对两者关系的调节作用。研究发现:审计师能够识别CEO变更时的公司风险,显著提高审计费用,且这一影响主要体现在外部人员继任CEO的公司中;作为非正式制度,社会信任能够弱化CEO变更对审计费用的正效应。进一步的研究显示,CEO变更会降低盈余质量,导致非标意见报告增加,但这一效应在国际"四大"事务所审计的公司中并未显现。
[Abstract]:Based on the risk-based audit theory, this paper tests the auditor's risk perception of CEO change and the role of social trust in regulating the relationship between the auditors and the A-share listed companies from 2007 to 2014. The study found that auditors can identify corporate risks and significantly increase audit costs when CEO changes occur, and this effect is mainly reflected in companies with external succession to CEO; as an informal institution, Social trust can weaken the positive effect of CEO change on audit cost. Further studies have shown that CEO changes can reduce earnings quality and lead to an increase in non-standard opinion reports, but this effect is not evident in firms audited by international "big four" firms.
【作者单位】：对外经济贸易大学国际商学院;北京第二外国语学院国际商学院;
【基金】：国家社会科学基金重点项目(13AZD002);国家社会科学基金青年项目(15CGL027) 大信审计教育基金
【分类号】：F239.4;F272.91

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