作　　者： ;

机构地区： 中山大学管理学院

出　　处： 《中大管理研究》 2008年第4期53-68,共16页

摘　　要： 本文选取2002至2005年间我国A股市场发生自愿性审计师变更的公司为研究样本,主要运用Logistic回归模型,对我国上市公司审计师变更的原因进行实证研究。结果发现,异地审计、控股股东或董事长变更、非标意见、盈余管理是影响审计师变更的显著因素,而财务困境变量对模型并没有显著的解释能力。本文将审计师变更的原因分为意见分歧和非意见分歧,并发现,与非意见分歧相比,意见分歧是审计师变更的更为主要的原因。本文还发现,公司披露的审计师变更原因并不可靠,而更可能是为了掩盖意见分歧的借口。 This paper selects the companies in A-share market in our country which have the voluntary auditor changes from 2002 to 2005 as the research sample, and uses the Logistic Regression model to conduct the positive research to analyze the reasons of companies changing their auditors. This paper discovers that alien location, controlling shareholder or chairman changes, non-clear opinion, earnings management are the remarkable factors which influence auditor changes, but the variable of financial distress have no obvious influence to the model. This paper divides the reasons of auditor change into opinion divergence and non-opinion divergence and find that compared with non-opinion divergence, opinion divergence is the more important reason of auditor change. This paper also finds that companies’ revealation of the reason of auditor change is not reliable, and this reason may be excuse for concealing opinion divergence.

关 键 词： 审计师变更 意见分歧 非标意见 盈余管理

领　　域： [经济管理—会计学] [经济管理—国民经济]