| 摘要: |
| 本文利用我国A股上市公司2008—2013年的数据，实证检验了审计师声誉对会计稳健性的影响，以及不同产权性质下审计师声誉对会计稳健性影响程度的差异。研究发现，总体上审计师声誉会显著提高公司的会计稳健性水平，区分产权性质后发现，国有企业会计稳健性相对于非国有企业较高，非国有公司聘请高声誉审计师对会计稳健性有正向影响，而国有公司聘请高声誉审计师对会计稳健性不明显，非国有公司聘请高声誉审计师对会计稳健性的效应较国有公司差异并不显著。文章的结论为进一步完善公司治理和审计师声誉建设提供了一定的实证数据。 |
| 关键词: 产权性质 审计师声誉 会计稳健性 会计信息质量 公司治理 |
| DOI： |
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| Ownership of Customer Company, Auditor Reputation and Accounting Conservatism |
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SUN Cheng-fei
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| Abstract: |
| Based on the data of A share listed companies in China stock market from 2008 to 2013, this paper empirically tests the effect of auditor reputation on accounting conservatism，as well as the different impact of auditor reputation on accounting conservatism under different ownership. The study finds that auditor reputation significantly improves the level of accounting conservatism，furthermore, compared with non-state-owned enterprises, accounting conservatism is higher in state-owned enterprises, that non-state-owned companies employing high reputation auditors have a positive impact on accounting conservatism, while the effect of state-owned companies employing high reputation auditors on accounting conservatism is not obvious, that compared with the effect of state-owned listed companies, the effect of non-state-owned enterprises employing high reputation auditors on accounting conservatism is not significant. The conclusions of this paper is to provide some empirical data for further improvement of corporate governance and auditor reputation. |
| Key words: ownership auditor reputation accounting conservatism accounting information quality company governance |
