应计质量、审计师聘任与审计师决策
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摘要
在资本市场上,投资者最为关心公司盈余质量。应计质量是盈余质量的核心内容,是信息风险和审计风险的衡量指标之一。本文选择2003-2005年中国A股上市公司为样本,根据审计活动的阶段性,依序研究应计质量对审计师聘任和审计师的收费决策及审计意见决策的影响。在研究过程中,首先探讨应计质量对审计师聘任以及审计师的收费和审计意见决策的影响,然后进一步细分固有应计质量和操控性应计质量对审计师聘任和审计师的收费决策及审计意见决策的影响并比较二者的影响差异。
研究发现,在审计师聘任方面,应计质量与公司聘请“十大”之间不存在显著的相关关系,其中,固有应计质量与公司聘请“十大”之间存在显著的正相关关系,操控性应计质量与公司聘请“十大”之间的相关关系不显著；在审计师的审计收费决策方面,应计质量与审计收费之间不存在显著的相关关系,其中,固有应计质量与审计收费之间存在显著的负相关关系,操控性应计质量与审计收费之间的相关关系不显著；在审计意见决策方面,应计质量与非标审计意见之间存在显著的负相关关系,其中,固有应计质量与非标审计意见之间的相关关系不显著,操控性应计质量与非标审计意见之间存在显著的负相关关系。研究结果表明,公司聘请高质量的审计师主要是为了向外界传递其拥有高固有应计质量这一信号；对于审计师而言,低固有应计质量带来的风险主要通过提高审计收费来弥补,低操控性应计质量所带来的风险则通过出具非标审计意见予以控制。这一研究结果给我们的启示是,在探讨应计质量与审计师聘任以及审计师决策之间的关系时,如果没有将之进一步区分为固有应计质量和操控性应计质量,同时考虑二者的影响,研究结论将会出现偏误。
Earnings quality is the most important concern to investors in capital market. Accrual quality decides earnings quality, which is one of the most important measurements of information risk and audit risk. This paper investigates the effect of accrual quality on firms and auditors'decision. Our sample period is from 2003 to 2005.Based on auditing practice which including engagement stage and auditing stage, we sequentially investigate the effect of accrual quality and its components on auditor choice, audit fee and audit opinion.
Our results show, accrual quality is the key factor in making decision for both firms and auditors.When firms make auditor choice decisions, innate accrual quality is positively related to auditor choice.For auditors, both accrual quality and discretionary accrual quality is negatively related to audit opinion, innate accrual quality is negatively related to auditor fee. Overall, our results indicate firms and auditors adopt different strategies to accrual quality. Firms choose high quality auditors based on their innate accrual quality, and auditors will charge higher audit fee to cover the innate risk from innate accrual, and issue modified opinion to cover the discretionary risk from discretionary accrual.Additionally, our results suggest that if we ignore dividing accrual quality into innate accrual quality and discretionary accrual quality in investigating the effect on auditor choice and auditor decision, the conclusions would be biased.
研究发现,在审计师聘任方面,应计质量与公司聘请“十大”之间不存在显著的相关关系,其中,固有应计质量与公司聘请“十大”之间存在显著的正相关关系,操控性应计质量与公司聘请“十大”之间的相关关系不显著；在审计师的审计收费决策方面,应计质量与审计收费之间不存在显著的相关关系,其中,固有应计质量与审计收费之间存在显著的负相关关系,操控性应计质量与审计收费之间的相关关系不显著；在审计意见决策方面,应计质量与非标审计意见之间存在显著的负相关关系,其中,固有应计质量与非标审计意见之间的相关关系不显著,操控性应计质量与非标审计意见之间存在显著的负相关关系。研究结果表明,公司聘请高质量的审计师主要是为了向外界传递其拥有高固有应计质量这一信号；对于审计师而言,低固有应计质量带来的风险主要通过提高审计收费来弥补,低操控性应计质量所带来的风险则通过出具非标审计意见予以控制。这一研究结果给我们的启示是,在探讨应计质量与审计师聘任以及审计师决策之间的关系时,如果没有将之进一步区分为固有应计质量和操控性应计质量,同时考虑二者的影响,研究结论将会出现偏误。
Earnings quality is the most important concern to investors in capital market. Accrual quality decides earnings quality, which is one of the most important measurements of information risk and audit risk. This paper investigates the effect of accrual quality on firms and auditors'decision. Our sample period is from 2003 to 2005.Based on auditing practice which including engagement stage and auditing stage, we sequentially investigate the effect of accrual quality and its components on auditor choice, audit fee and audit opinion.
Our results show, accrual quality is the key factor in making decision for both firms and auditors.When firms make auditor choice decisions, innate accrual quality is positively related to auditor choice.For auditors, both accrual quality and discretionary accrual quality is negatively related to audit opinion, innate accrual quality is negatively related to auditor fee. Overall, our results indicate firms and auditors adopt different strategies to accrual quality. Firms choose high quality auditors based on their innate accrual quality, and auditors will charge higher audit fee to cover the innate risk from innate accrual, and issue modified opinion to cover the discretionary risk from discretionary accrual.Additionally, our results suggest that if we ignore dividing accrual quality into innate accrual quality and discretionary accrual quality in investigating the effect on auditor choice and auditor decision, the conclusions would be biased.
引文
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