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公司财务重述行为可能对其股票产生消极的市场反应,带来重大的融资成本、诉讼风险,故而重述公司会采取一些应对措施,例如变更审计师。本文选取我国2009—2013年所有发生财务重述的A股上市公司为样本,研究不同特征财务重述与审计师变更的关系,以及审计师行业专长对两者关系的影响。研究发现:影响净利润程度越高、导致净利润调减或影响年报的财务重述,引起审计师变更的可能性越高;审计师行业专长能够抑制财务重述公司发生审计师变更,但当所发生的财务重述导致净利润调减时,审计师行业专长则不再具有这种抑制作用。
The company’s financial restatement may have a negative market reaction to its stock, which brings with it significant financing costs and litigation risks. Therefore, restatement of the company will take some countermeasures, such as changing auditors. This paper selects all A-share listed companies with financial restatements in our country from 2009 to 2013 as a sample to study the relationship between the financial restatements and auditor changes with different characteristics and the professional expertise of auditors. The study found that: the higher the net profit, the net profit reduction or financial restatement that affect the annual report, the higher the possibility that the auditor may change; the auditor’s professional expertise can restrain the auditor’s change in the financial restatement company, Auditor’s professionalism no longer has this inhibitory effect when the financial restatement has resulted in a net profit reduction.