会计师事务所变更影响因素的实证分析

Empirical Analysis of Influencing Factors in Accounting Firm Changes

中文关键词:  会计师事务所变更  审计费用  经营业绩  审计意见

英文关键词:accounting firm change  audit fees  business performance  audit opinion

中文摘要:

      在对整体会计师事务所变更影响因素的分析基础上，提出相关假设，采用logistic回归模型对会计师事务所客户变更的影响因素进行了实证分析。研究发现，上市公司对审计收费预期的降低、上年度会计师事务所出具的非标审计意见对会计师事务所变更具有显著影响。部分会计师事务所采取的低价审计服务和服从被审计单位审计意见的方式，获得了新审计客户的青睐。对此，需要完善会计师事务所变更的信息披露，统一审计收费标准并披露收费细则，强化会计师事务所风险意识以提高审计质量。

英文摘要:

      Based on a whole analysis of accounting firm changes, this article studies the influencing factors of customer changes, puts forward relevant hypotheses and uses the logistic regression analysis method to analyze the data. The research finds that the decrease in expected audit fees from the perspective of listed companies and the unqualified audit opinions of accounting firms for the previous year influence the accounting firm changes significantly. Some accounting firms may use low price audit services and obey the auditees opinions in favor of new audit clients. Accordingly, it is necessary to perfect the information disclosure of accounting firm changes, make the unification of the audit charge standards and disclose the rules for audit fees, and strengthen the risk awareness of certified public accountants (CPA) to improve the audit quality.