财经论丛 ›› 2014, Vol. 30 ›› Issue (1): 64-71.
• 财务与会计 • 上一篇 下一篇
谢盛纹1,闫焕民2
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基金资助:
国家自然科学基金项目;国家自然科学基金项目;江西省社会科学“十二五”(2012)规划项目
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摘要: 立足于签字注册会计师流动的视角,着重考察换“所”不换“师”式变更对审计意见的影响。研究显示:整体而言,会计师事务所变更后审计意见并未得到改善;然而变更类型细分后,换“所”不换“师”式变更却有助于审计意见的改善;而且,在这种特殊变更形式下,签字注册会计师在变更前的任期越长,越有可能出具标准审计意见。
Abstract: Based on the perspective that whether audit clients will follow their signature CPA, we examine how the phenomenon CPA's job-hopping effect the audit opinion. The results indicate that the opinion do not generally improve after the switching of CPA firms. However, the phenomenon CPA’s job-hopping could improve the opinion after the classification of switching. Furthermore, before CPA’s job-hopping, the tenure of the CPA is positive to the clean opinion.
中图分类号:
F239.43
谢盛纹 闫焕民. 换“所”不换“师”式变更改善了审计意见吗?[J]. 财经论丛, 2014, 30(1): 64-71.
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https://cjlc.zufe.edu.cn/CN/Y2014/V30/I1/64