審計(jì)師變更對(duì)會(huì)計(jì)穩(wěn)健性的影響研究.pdf

1、重慶大學(xué)碩士學(xué)位論文審計(jì)師變更對(duì)會(huì)計(jì)穩(wěn)健性的影響研究姓名：余莉姿申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李世新20120604ABSTRACTInrecentyears，withthedevelopmentofChinesecapitalmarket，moreandmorecompanychoosetochangetheirauditorThisphenomenonhasarousedwidespreadconcernfromregul

2、atoryagencies，academiaandpractitionersPeoplenotonlycareabouttheeventitselfbutalsoconcemedaboutthebehaviorofauditorchangesmightbeanegativeimpacttoinformationusersandcauseanunfavorableeconomicconsequencesThispaperstudiesth

3、ereplacementoftheauditorinfluenceaccountingconservatismThisarticleselectedfinancialandmarketdate5024companiesinChinesestockmarketfrom2007to2010，aftertheimplementationofnewaccountingstandardsItimprovedtheBasumodeltotestth

4、erelationshipofauditorchangesandconservatismThestudyfoundthat，changesofauditorsandaccountingconservatismnegativelyrelated，thatistosayauditorchangeswillreducethelistedcompany。SaccountingconservatismThen，accordingtothenatu

5、reofthefirstcontrollerthesampleisdividedintostate—controlledlistedcompaniesandnon—state—controlledlistedcompanies，andtestedtheiraccountingconservatismExperimentalresultsshowthatallofthememergedasaccountingconservatism，bu

6、tnon—state—controlledlistedcompaniesaccountingconservatismisstrongerthantostate—controlledlistedcompaniesBasedontheabovestudies，thispaperexaminedtheimpactofauditorchangeontheconservatismoftate—ownedholdingcompaniesandnon

7、—stateholdingcompanyItwasfoundthatauditorchangeshaveasignificantnegativeimpactonnon—stateholdingcompany’Saccountingconservatism，buttheinfluenceofstate—ownedholdingcompany’SaccountingconservatismisnotsignificantInaddition

8、，thesamplewasdividedintoSTcompaniesgroupandnon—STcompaniesgroup，andexaminedtheauditorchangeontheconservatismseparatelyThestudyfoundthatauditorschangehaveasignificantnegativeimpactontheconservatismofthenon—STcompanygroup，

9、butthenegativeimpactontheconservatismoftheSTcompanygroupwasnotsignificantFinallyInaddition，weadoptedtheaccrual—cashflowmodeltoexaminedtheaboveconclusionsseparatelyanddrawthesameconclusionKeywords：AuditorChange，Conservati