發(fā)布時(shí)間：2018-03-21 03:34

  本文選題：會(huì)計(jì)信息可比性　切入點(diǎn)：會(huì)計(jì)師事務(wù)所變更　出處：《審計(jì)與經(jīng)濟(jì)研究》2017年05期 　論文類型：期刊論文

【摘要】：客戶會(huì)計(jì)信息可比性水平影響注冊會(huì)計(jì)師的職業(yè)判斷,進(jìn)而影響注冊會(huì)計(jì)師的相應(yīng)決策。以2006—2014年A股上市公司為樣本,實(shí)證分析會(huì)計(jì)信息可比性對注冊會(huì)計(jì)師審計(jì)決策的影響。研究結(jié)果顯示:會(huì)計(jì)信息可比性越弱,越有可能促使會(huì)計(jì)師事務(wù)所變更。進(jìn)一步研究表明,在已發(fā)生事務(wù)所變更的公司中,會(huì)計(jì)信息可比性越弱的公司,其審計(jì)費(fèi)用越高,且獲得非標(biāo)準(zhǔn)意見的可能性越大。這些結(jié)果有助于更好地理解與評價(jià)注冊會(huì)計(jì)師的審計(jì)決策行為,為審計(jì)決策的影響因素研究提供增量經(jīng)驗(yàn)證據(jù)。
[Abstract]:Occupation clients to determine the comparability of accounting information influence the level of CPA, thereby affecting the corresponding decision of CPA. From 2006 to 2014 A shares of listed companies as samples, the empirical analysis of accounting information can influence on the CPA audit decision. Research results show that the comparability of accounting information is weak, the more likely to the change of accounting firm. Further research shows that firms have been in the company, the comparability of accounting information is weak, the audit fee is higher, and the possibility of a non-standard opinion audit decision behavior more. These results contribute to the understanding and evaluation of the CPA better, for the impact of audit the decision to provide incremental factors empirical evidence research.

【作者單位】： 江西財(cái)經(jīng)大學(xué)會(huì)計(jì)發(fā)展研究中心;江西財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目(71462014、71162010) 江西省人文社會(huì)科學(xué)重點(diǎn)研究基地招標(biāo)項(xiàng)目
【分類號】：F239.4;F275;F832.51

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本文編號：1642078