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.

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。