换“所”不换“师”式变更与审计费用

The Effect of CPA's Job-Hopping on Audit Fees

中文关键词:  换“所”不换“师”式变更  签字注册会计师任期  审计费用

英文关键词:CPA's job-hopping  CPA's tenure  audit fees

中文摘要:

      以签字注册会计师流动为视角,考察换“所”不换“师”式变更对审计费用的影响。研究结果显示:换“所”不换“师”式变更当年的审计费用显著低于其他形式变更；进一步地,在换“所”不换“师”式变更形式下,签字注册会计师在变更前的任期越长,审计费用越低。研究结果说明,签字注册会计师的个人因素以及其与上市公司管理层的这层关系会对审计费用产生某些特定的影响。

英文摘要:

      Based on the perspective of signature CPA's job-hopping, we examine how a special kind of auditor changes that audit clients follow their signature CPA's job-hopping affects the audit fees. The results indicate that audit fees of CPA' job-hopping group are remarkably lower than those of changes in other forms. Furthermore, before signature CPA's job-hopping, longer tenure of the CPA leads to lower audit fees. The research results illustrate CPA's personal factors and their relationship with management have specific effects on audit fees.