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2007年,中国注册会计师协会发布了《关于推动会计师事务所做大做强的意见》,鼓励、推动我国事务所的合并以及发展行业专长。本文以2008年至2017年的数据为依据,通过实证检验《意见》的实施效果。研究发现,会计师事务所行业专长水平与盈余管理程度正相关,与审计收费正相关,可见《意见》发布后会计师事务所的行业专长反而降低了审计质量,使事务所获取了审计溢价。
In 2007, the Chinese Institute of Certified Public Accountants issued the Opinions on Promoting the Accounting Firm to Become Bigger and Stronger, encouraging and promoting the merger of our firms and the development of industry expertise. Based on the data from 2008 to 2017, this paper empirically tests the effect of “opinions”. The study found that the professional level of accounting firms is positively correlated with the degree of earnings management and positively correlated with audit fees. Therefore, the professional expertise of accounting firms after the release of Opinions lowered the quality of auditing and enabled the firm to obtain the audit premium.