摘要
审计风格对企业财务报表的影响是近年来研究的热点。本文以可比性原则为出发点,利用2010〜2017年我国上市企业的面板数据,对审计风格的影响效应及作用机制进行实证分析。研究表明,审计风格存在并且能显著影响企业财务报表的信息质量。进一步的实证发现企业能识别不同的审计风格,具体表现在审计师变更时企业会根据审计风格做出有针对性的审计师选择。此外,在审计师变更后,企业的审计师候选池大小也会影响审计师选择的效果。企业虽然能在审计师变更时按照自身需求做出相应的选择,但这种选择效果并不一定是理想的,企业应当关注继任审计师所带来的不同审计风格对企业财务报表造成的影响。
The impact of auditor style on financial statements has become a focus of research in recent years.Based on the principle of comparability,using the panel data of Chinese listed companies from 2010 to 2017,this paper makes an empirical analysis of the impact and mechanism of auditor style.This study shows that auditor style exists and can significantly affect the information quality of audited financial statements.Further empirical research shows that firms can identify different auditor styles,which is reflected in the fact that firms will make targeted auditor selection according to auditor styles during auditors switches.In addition,after auditors switches,the size of auditor candidate pool will also affect the effect of auditor selection.Although the enterprise can make the corresponding selection according to its own needs during auditors switches,the effect of such selsction is not necessarily optimal.The enterprise need to pay attention to the impact of the different auditor style that the successor auditor will bring on the financial statements of the enterprise.
作者
王向前
胡杰武
Wang Xiangqian;Hu Jiewu
出处
《审计研究》
CSSCI
北大核心
2020年第3期115-124,共10页
Auditing Research
