Page 66 - 201903

第 34 卷摇 第 3 期 王摇 清: 已审报表被重述影响审计质量吗?

terminants and market consequences of auditor dismissals af鄄 [22]KETCHEN JR D J, ADAMS G, SHOOK C L. Un鄄
ter accounting restatements [ J]. The Accounting Review, derstanding and managing CEO celebrity [J]. Business Hori鄄
2014, 89 (3): 1051 - 1082. zons, 2008, 51(6): 529 - 534.
[16]马晨,张俊瑞,杨蓓. 财务重述对会计师事务所 [23]GRAHAM J R, LI S, QIU J. Corporate misrepor鄄
解聘的影响研究[J]. 会计研究,2016(5):79 - 86. ting and bank loan contracting [J]. Journal of Financial Eco鄄
[17] MANDE V, SON M. Do financial restatements nomics, 2008, 89(1): 44 - 61.
lead to auditor changes? [J]. Auditing: A Journal of Prac鄄 [24]李世新,刘兴翠. 上市公司财务重述公告的市
tice and Theory, 2013, 32(2): 119 - 145. 场反应与行业传递效应研究[ J]. 管理评论,2012(5):
[18]IRANI A J, TATE S L, XU L. Restatements: do 137 - 143.
they affect auditor reputation for quality? [ J]. Accounting [25]魏志华,李常青,王毅辉. 中国上市公司年报重
Horizons, 2015, 29 (4):829 - 851. 述公告效应研究[J]. 会计研究,2009(8): 31 - 39.
[19]马晨, 程茂勇, 张俊瑞. 事务所变更能帮助公 [26]姜英兵,崔刚,汪要文. 上市公司财务报表重述
司提升审计质量吗? ———来自二次财务重述的经验证据 的趋势与特征:2004—2008[J]. 上海立信会计学院学报,
[J]. 中国软科学, 2014 (10): 109 - 120. 2010(2): 17 - 27.
[20]毛丽娟, 朱轶琳. 审计质量, 财务重述与审计 [27]唐清泉,曾诗韵,蔡贵龙,等. 审计师提供并购
机构变更———来自中国主板上市公司的经验证据[J]. 当 尽职调查会影响财务报表的审计质量吗? [J]. 审计研
代会计评论, 2015 (2): 61 - 82. 究,2018 (1): 94 - 102.
[21]班杜拉. 思想和行动的社会基础———社会认知 [28]吴芃,吴奕颉,陈天平. 财务重述会导致企业选
论[M]. 林 颖, 译. 上 海: 华 东 师 范 大 学 出 版 社,2001: 择更具有行业专长的审计师吗? ———来自中国证券市场
145 - 382. 的证据[J]. 审计与经济研究,2017(5):30 - 41.

Will Audit Quality be Affected by Restatement of

Audited Financial Statements?
———Study Based on Individual Level of Signing CPA

WANG Qing
(Business School, Anhui University, Hefei, Anhui 230601, China)

Abstract: Financial restatement represents the low quality and unreliability of financial reports, which will have a negative
effect on capital market. By constructing a DID model, the impact of practice experience of restatement of audited financial state鄄
ments on signing CPA蒺s audit quality is investigated. The research results show that compared with those free from restatement of
audited financial statements, the signing CPA whose audited financial statements are restated improves the audit quality signifi鄄
cantly after financial restatement. It is further found that the improvement of audit quality by restatement of audited reports is only
reflected in the samples with restatement of core indicators and the samples with relatively short interval between restatement and
signing year. Further, we have found that audit quality of the companies which do not change signing auditor after financial re鄄
statement is significantly different before and after the financial restatement, which can supplement the experiential evidence of
the main test. The above findings can provide references for securities regulatory authorities, investors and other stakeholders.
Key Words: signing CPA; financial restatement; practice experience; core restatement; time lag of restatement; audit
quality

(本文责编摇 王沈南)

· 6 1 ·