合伙人轮换与审计质量的关系论文简介程序.pptVIP

Persistence of Effects of Partner Rotation The greater resource capacity available at Big 4 audit firms enables Big 4 auditors to better manage SOX 203 partner rotation requirements Auditor Resources: Auditor Specialization and Office Size The adverse consequences of partner rotation on financial reporting quality are greater when the audit office is not a specialist in the industry of the client and when the audit office has fewer audit resources Provide evidence of lower financial reporting quality following partner rotation Financial reporting quality of larger clients and clients of non-Big 4 auditors suffer the most following partner rotation The greater complexity of larger clients poses audit challenges for all incoming partners, but more so for non-Big 4 audit partners Industry specialist auditors and auditors with larger offices are better able to manage effects of partner rotation limit the sample to clients that changed audit firms and retained the same audit firm office for at least seven consecutive years The design maintains internal validity but trades off some external validity. Our results may not be generalizable to clients that do not change audit firms but practice partner rotation Encourage future research to corroborate our findings using a larger, more generalizable sample, proprietary data from audit firms, data from countries that disclose partner identity The sample size was decreased and may affect the power of the tests 作者 研究对象 结论 陈信元、夏立军（2006） 2000-2002年的上市公司 审计任期与审计质量呈倒U型关系，当审计任期小于一定年份(约6年) 时, 审计任期的增加对审计质量具有正面影响, 而当审计任期超过一定年份(约6年) 时, 审计任期的增加对审计质量具有负面影响 沈玉清、戚务清、曾　勇（2006） 于2004年必须进行签字会计师轮换的公司 未发现审计师强制轮换能够提高盈余质量的证据 刘启亮、唐建新 （2009） 1998－2002年的A股上市公司 在正常的聘任关系下，随着签字审计师任期的延长，审计质量会逐渐提高，但在异常聘任关系下，随着审计师任期的延长，审计质量则会变差 作者 研究对象 结论 龚启辉、王善平（2009） 2001-2007年的上市公司 CPA轮换整体上难以抑制公司的盈余操纵，但有助于抑制正向操纵应计利润；CPA 轮换与事务所轮换对审计质量的影响存在重大差异 沈玉清、戚务君、曾 勇（2009） 2001-2004年的上市公司 公司治理水平的提高有助于盈余质量的提高，在好的治 理环境下审计任期的延长会提高盈余质量，在差的治理环境下审计任期的延长对盈余质量没有影响 张 娟、黄志忠、李明辉（2011） 1999年