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Accounting Firm Merger and Audit Efficiency:Evidence from the Perspective of Audit Delay
Author(s): LI Ming-hui1, LIU Xiao-xia2
Pages: 131-
140
Year: 2012
Issue:
5
Journal: Economic Management Journal
Keyword: 事务所合并; 审计延迟; 审计效率; 及时性;
Abstract: 本文以我国2005~2009年间的会计师事务所合并案为对象,以审计延迟度量审计效率,从横向和纵向两个角度考察会计师事务所合并对审计效率的影响。结果发现,就横向角度而言,近3年内曾发生合并的会计师事务所的审计延迟显著低于未发生合并的会计师事务所,而近1年或近2年内是否发生合并对于审计延迟则没有显著影响;就纵向角度而言,对于稳定客户平衡面板数据,会计师事务所合并后的审计延迟显著低于合并之前。综合起来,会计师事务所合并一定程度上有助于降低审计延迟、提高审计效率,但这种作用可能需要一定的时间才会显著显现。不过,上述结论仅适用于本土会计师事务所之间的合并,涉及"四大"会计师事务所合并非但不会降低审计延迟,在短期内甚至还可能提高审计延迟。
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