CFO审计师经历、旋转门现象与会计稳健性

财经论丛 ›› 2017, Vol. 33 ›› Issue (3): 71-80.

CFO审计师经历、旋转门现象与会计稳健性

邓川¹, 高雅琴², 杨文莺³

1.浙江财经大学会计学院,浙江杭州 310018;
2.绿城中国控股有限公司,浙江杭州 310007;
3.杭州科技职业技术学院,浙江杭州 311402

收稿日期:2016-09-18 出版日期:2017-03-10 发布日期:2017-03-10
作者简介:邓川(1973-),男,四川达州人,浙江财经大学会计学院教授,博士; 高雅琴(1989-),女,浙江建德人,绿城中国控股有限公司助理经济师; 杨文莺(1988-),女,浙江新昌人,杭州科技职业技术学院助教。
基金资助:
教育部人文社科基金资助项目(15YJA630054); 浙江省社科规划基金资助项目(16NDJC150YB); 浙江省自然科学基金资助项目(LY16G030014)

The Effect of CFO's Prior Experience as an Auditor, the Revolving Door Phenomenononand Accounting Conservatism of Listed Companies

DENG Chuan¹, GAO Yaqin², YANG Wenying³

1. School of Accounting,Zhejiang University of Finance and Economics,Hangzhou 310018,China;
2. Greentown China Holdings Limited,Hangzhou 310007,China;
3. Hangzhou Scienceand Technology College,Hangzhou 311402,China

Received:2016-09-18 Online:2017-03-10 Published:2017-03-10

摘要/Abstract

摘要： 到客户管理层就职是会计师事务所审计师的一个重要职业选择,但监管机构对审计质量和企业财务报告质量的担忧引发了对此类现象的严格监管。本文基于2002年~2011年我国A股上市公司CFO的变更事件,从审计师的职业谨慎性出发,探讨了CFO审计师经历、“旋转门”现象对上市公司会计稳健性的影响。研究发现:CFO审计师经历能提高会计稳健性;“旋转门”现象并没有削弱公司会计稳健性;相比仅有审计师经历的新聘任CFO,“旋转门”现象下的CFO能更快地融入新公司并发挥作用。

关键词: CFO, 审计师经历, 旋转门, 职业谨慎, 会计稳健性

Abstract: The inauguration of the client management is an important career choice for the auditor of accounting firms,but the regulators' concerns about the audit quality and the quality of corporate financial reporting have led to the strict supervision of this phenomenon. Based on the change of the CFO in China's listed companies in 2002-2011,this paper discusses the effect of CFO's prior experience as an auditor and the “revolving door” phenomenon on accounting conservatism of listed companies. It is found that the CFO's prior experience as an auditor can improve the accounting conservatism,the “revolving door” phenomenon does not weaken the company's accounting conservatism, and the CFO in the “revolving door” phenomenon can quickly integrate into the new company.

Key words: CFO, Experience as an Auditor, Revolving Door, Professional Prudence, Accounting Conservatism

中图分类号:

F239.43

邓川, 高雅琴, 杨文莺. CFO审计师经历、旋转门现象与会计稳健性[J]. 财经论丛, 2017, 33(3): 71-80.

DENG Chuan, GAO Yaqin, YANG Wenying. The Effect of CFO's Prior Experience as an Auditor, the Revolving Door Phenomenononand Accounting Conservatism of Listed Companies[J]. , 2017, 33(3): 71-80.

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