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审查首席财务官/审计师任期对审计质量的影响

会计与公共政策学报。 二月26,2021

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这项研究检查了审计公司与其客户的CFO之间的专业关系程度是否会影响审计质量。 如果监管机构担心审计公司与客户的CFO之间随着时间推移而发展的关系会损害审计师的判断是合理的,那么我们应该观察到审计公司的任期与客户CFO的期限和审计质量之间存在负相关关系。 结果表明,相互审计公司-首席财务官的任期与较低的审计质量有关,这取决于酌情应计的数额,不良公司发出持续关注的审计意见的发生率降低以及获得会计和财务报告的可能性增加。美国的审计执行发布(AAER)。 证券交易委员会(SEC)。 这些影响集中在对公司治理有较高关注的公司子样本中。 这些发现对与审计公司轮换有关的政策产生了影响。 具体而言,结果表明,监管机构在评估审计公司的轮换政策时,还需要考虑其与审计公司任职关系的其他关系,例如审计公司与客户人员之间形成的关系。

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