摘要
研究审计师变更的动因、信息披露、市场反应等，有助于分析特定审计服务市场的特征，并为监管部门、投资者和审计职业界提供重要的决策依据。本文分析了有关发达证券市场审计师变更文献的观点、经验发现与结论，提出了我国开展相关研究的初步想法。
Studies on initiatives of auditor changes, information disclosure, the market reaction and other relevant areas not only help analyze the characteristics of specific audit service market. but also provide evidence for decision making for regulatory agencies. investors and the audit profession. This article reviews the auditor changes literature collected from available accounting and auditing journals and summarizes various hypoth- eses, empirical findings and conclusions. The author identifies an opportunity for rescarch on auditor changes in China's burgeoning securities market, and brings forward tentative notions in related reseatch fields.
出处
《中国注册会计师》
2001年第5期10-15,共6页
The Chinese Certified Public Accountant
