【摘要】 以2004—2015年间中国深沪A股上市公司为样本,考察了签字注册会计师"故意"轮换管理对审计质量的影响,以及事务所转制在两者之间的调节作用。研究发现,签字注册会计师"故意"轮换管理不仅降低了过渡签字注册会计师的审计质量,还降低了签字注册会计师在轮换前一年度及重新上任年度的审计质量。进一步研究发现,在"故意"轮换管理过程中,事务所转制对签字注册会计师与审计质量的关系具有明显的改善作用。研究结论为政府完善签字注册会计师轮换制度,加强对签字注册会计师的审计监管提供了经验支持和价值参考。更多还原

【Abstract】 Taking China’s listed companies in Shenzhen and Shanghai A-share markets from 2004 to 2015 as samples, this paper examines the impact of the"intentional"rotation management of the signed CPAs on the audit quality and the adjustment effect of the transfer of accounting firms on the two. The findings show that the"hostile"rotation management of the signed CPAs not only reduces the audit quality of the transitional signed CPAs, but also reduces the audit quality of the signed CPAs in the previous year and the year of back to the office. Further research finds out that during the process of"intentional"rotation management, the transfer of the accounting firms has significantly improved the relationship between the signed CPAs and the audit quality. The conclusions of the study can provide experience support and valuable reference for the government to improve the system of signed CPA rotation and to strengthen the auditing supervision of signed CPAs.更多还原