一、会计师事务所变更的经济后果一个美国学者曾对180个更换注册会计师的上市公司进行实证分析,结果表明更换注册会计师前后的唯一显著的不同是收益报告。这在一定程度上支持了美国证券交易委员会(SEC)对更换注册会计师是为了获得“更有利的会计处理”的假设。虽然我国一些学者 First, the economic consequences of changes in accounting firms A US scholar had 180 empirical analysis of the replacement of certified public accountants, the results show that the replacement of certified public accountants before and after the only significant difference is the earnings report. To a certain extent, this supports the assumption made by the Securities and Exchange Commission (SEC) on the replacement of certified public accountants for “more favorable accounting treatment.” Although some scholars in our country