摘要
并购交易的信息不对称性使得共享审计师的比重逐渐升高,其对审计质量的影响也受到关注。本文以2015-2019年我国A股市场中发生并购交易的上市公司为样本,验证共享审计师对审计质量的影响。研究发现:共享审计师通过发挥信息共享作用提高并购方审计质量;进一步发现,作为事务所合伙人的共享审计出于对声誉的考虑,会加强共享审计师对审计质量的提高作用;此外,具备行业专长的共享审计师对审计质量的影响也会显著提高。
Due to the information asymmetry in M&A transactions,the phenomenon of hiring shared auditors has graduallybeen popularized,and the impactsof such a phenomenonon audit quality havebecome a growing concern.With A-sharelisted companies which experienced M&A transactionsfrom 2015 to 2019 as research samples,this articleverifies the impacts of shared auditors on audit quality.It finds that by sharinginformation,shared auditorsimprove the quality of audit on the acquiring party;itfurther finds that shared auditors,as partners of the accounting firms,in consideration of reputation,will enhance the role of shared auditin improving the audit quality;in addition,shared auditorswith the expertise of specific industries will also significantly impact the audit quality.
出处
《中国注册会计师》
北大核心
2021年第7期33-38,3,共7页
The Chinese Certified Public Accountant
基金
黑龙江省社科基金规划项目“自然资源资产离任审计促进生态文明建设的作用机制及路径”,项目编号:20JYE273。
