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选取2005—2014年沪深两市A股上市公司为样本,研究上市公司高管与签字注册会计师之间的校友关系对审计意见的影响。研究发现:高管与签字注册会计师之间存在校友关系的上市公司,当年获得标准审计意见的可能性更大。进一步分析显示:当会计师事务所发生变更,高管与签字注册会计师由不存在校友关系变为存在校友关系时,变更当年上市公司很可能实现审计意见购买;高管与签字注册会计师存在校友关系的上市公司支付的审计费用相对较高。这些结果为校友关系影响外部独立审计提供了经验证据,投资者和监管部门应该关注裙带关系等软性因素对审计质量的影响。
This paper chooses the A-share listed companies in Shanghai and Shenzhen stock markets from 2005 to 2014 as a sample to study the impact of the alumni relationship between the executives of listed companies and the certified public accountants on the audit opinion. The study found that: there is alumni relationship between listed companies and certified public accountants, the possibility of receiving standard auditing opinions is more likely. Further analysis shows that when the accounting firm changes, the senior management and the certified public accountant change from non-alumni relationship to the existence of alumni relationship, it is quite possible to change the listed company in the current year to purchase the audit opinion. There is alumni relationship between the senior management and the certified public accountant The audit fees paid by listed companies are relatively high. These results provide empirical evidence that alumni relations affect external independent audits. Investors and regulators should pay attention to the impact of soft factors such as nepotism on audit quality.