基于质量控制和客户关系双重视角的审计项目负责人更换分析
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财经研究 2014 年 第 40 卷第 03 期, 页码：114 - 123
摘要
参考文献
摘要
文章考察了会计师事务所配置审计业务项目负责人过程中所考虑的因素。基于中国上市公司审计业务项目负责人的数据,我们发现上市公司审计项目负责人没有按照质量控制的原则进行更换,表现为低审计质量、审计质量出现下滑,以及出具过松审计意见的项目负责人没有被及时更换。进一步地,文章从客户关系的视角探讨了事务所未出于质量控制的考虑更换审计质量较差的项目负责人的原因。文章发现,客户关系较强的项目负责人被更换的概率显著低于关系较弱的项目负责人。这说明项目负责人—客户关系是事务所没有合理更换低质量项目负责人的原因之一。文章的结果表明,会计师事务所对市场竞争的关注大过对审计质量的把控,尽最大努力留住客户才是其最重要的目标。
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[15]Firth M A,Rui O M,Wu X.Rotate back or not after mandatory audit partner rotation?[J].Journal of Accounting and Public Policy,2012a,4(31):356-373.
[16]Firth M,Rui O M,Wu X.How do various forms of auditor rotation affect audit quality?Evidence from China[J].International Journal of Accounting,2012b,47(1):109-138.
[17]Klein B,Crawford R G,Alchian A A.Vertical integration,appropriable rents,and the competitive contracting process[J].Journal of Law and Economics,1978,21(2):297-326.
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[20]Myers J N,Myers L A,Omer T C.Exploring the term of the Auditor-Client relationship and the quality of earnings:A case for mandatory auditor rotation?[J].Accounting Review,2003,78(3):779-799.
①由于在假说2的论述中会涉及这部分文献,此处我们不再详细展开。
②安然事件就是一个例证。安达信事务所因为安达信休斯顿分所对安然公司的审计失败,最终导致了解体。
③少数带着客户“跳槽”的情况除外。
[2]刘峰,张立民,雷科罗.我国审计市场制度安排与审计质量需求——中天勤客户流向的案例分析[J].会计研究,2002,(12):22-27.
[3]彭泗清.信任的建立机制:关系运作与法制手段[J].社会学研究,1999,(2):53-66.
[4]王少飞,唐松,李增泉,等.盈余管理、事务所客户资源控制权的归属与审计质量——来自中国证券市场的经验证据[J].审计研究,2010,(1):55-64.
[5]吴溪.会计师事务所为新承接的审计客户配置了更有经验的项目负责人吗?[J].中国会计与财务研究,2009,(3):31-59.
[6]薛爽,叶飞腾,洪昀.会计师—客户关系与审计师变更[J].会计研究,2013,(9):78-83.
[7]周忠惠.狠抓治理机制建设促进审计质量提高[J].中国注册会计师,2009,(4):55-59.
[8]Bedard J C,Deis D R,Curtis M B,et al.Risk monitoring and control in audit firms:A research synthesis[J].Auditing:A Journal of Practice and Theory,2008,27(1):187-218.
[9]Carey P,Simnett R.Audit partner tenure and audit quality[J].The Accounting Review,2006,81(3):653-676.
[10]Chen C J P,Chen S,Su X.Profitability regulation,earnings management,and modified audit opinions:Evidence from China[J].Auditing:A Journal of Practice&Theory,2001,20(2):9-30.
[11]Chen C J P,Liu X,Su X,et al.Auditor-Client bonding and audit quality:Partner-Level evidence[R].http://papers.ssrn.com/sol3/paper.cfm?abstract_id=1325647,2009.
[12]Chen C J P,Su X,Wu X.Auditor changes following a big 4 merger with a local Chinese firm:A case study[J].Auditing:A Journal of Practice&Theory,2010,29(1):41-72.
[13]DeFond M L,Wong T J,Li S.The impact of improved auditor independence on audit market concentration in China[J].Journal of Accounting and Economics,1999,28(3):269-305.
[14]Fama E F,Jensen M C.Agency problems and residual claims[J].Journal of Law and Economics,1983,26(6):327-349.
[15]Firth M A,Rui O M,Wu X.Rotate back or not after mandatory audit partner rotation?[J].Journal of Accounting and Public Policy,2012a,4(31):356-373.
[16]Firth M,Rui O M,Wu X.How do various forms of auditor rotation affect audit quality?Evidence from China[J].International Journal of Accounting,2012b,47(1):109-138.
[17]Klein B,Crawford R G,Alchian A A.Vertical integration,appropriable rents,and the competitive contracting process[J].Journal of Law and Economics,1978,21(2):297-326.
[18]Lennox C.Audit quality and executive officers’affiliations with CPA firms[J].Journal of Accounting and Economics,2005,39(2):201-231.
[19]Li X,Xu H,Zhang M.Mandatory audit partner rotation and audit quality:Effect of personal relationships between audit partners[R].Renmin University Working Paper,2013,
[20]Myers J N,Myers L A,Omer T C.Exploring the term of the Auditor-Client relationship and the quality of earnings:A case for mandatory auditor rotation?[J].Accounting Review,2003,78(3):779-799.
①由于在假说2的论述中会涉及这部分文献,此处我们不再详细展开。
②安然事件就是一个例证。安达信事务所因为安达信休斯顿分所对安然公司的审计失败,最终导致了解体。
③少数带着客户“跳槽”的情况除外。
引用本文
叶飞腾, 薛爽, 陈超. 基于质量控制和客户关系双重视角的审计项目负责人更换分析[J]. 财经研究, 2014, 40(3): 114–123.
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