Former Audit Partners and Abnormal Accruals

Krishnagopal Menon; David D. Williams

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Former Audit Partners and Abnormal Accruals

机译：前审计合伙人和应计异常

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Audit clients often employ a former partner of their present auditor as an officer or a director. This "revolving door" practice presents a potential threat to auditor independence. Using the Jones (1991) model to calculate abnormal accruals for firms in 1998 and 1999, we find that firms employing former partners as officers or directors report larger signed and unsigned abnormal accruals than other firms, after controlling for other factors that plausibly affect abnormal accruals. To ensure that the results are not driven by performance characteristics of the former partner firms, we construct a performance-matched control sample and obtain consistent results. We also observe a disproportionately higher (lower) proportion of former partner firms than expected just meeting (missing) analysts' earnings forecasts.

机译：审计客户通常聘请其现任审计师的前合伙人担任高级管理人员或董事。这种“旋转门”做法对审计师的独立性构成了潜在的威胁。使用Jones（1991）模型计算1998年和1999年公司的异常应计项目后，我们发现，在控制了可能影响异常应计项目的其他因素之后，聘用前合伙人作为高级管理人员或董事的公司比其他公司报告的有符号和未签名的应计项目异常大。。为确保结果不受前合作伙伴公司的绩效特征驱动，我们构建了绩效匹配的控制样本并获得一致的结果。我们还观察到，前合伙人公司所占比例（不那么高）比刚达到（缺少）分析师预期的预期要高得多。

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来源
《Accounting Review》 |2004年第4期|p.1095-1118|共24页
作者
Krishnagopal Menon; David D. Williams;
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作者单位

Boston University;

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原文格式 PDF
正文语种 eng
中图分类 f;
关键词
auditor independence; abnormal accruals; former partners;

机译：审计师独立性;应计收入异常;前合伙人;

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Former Audit Partners and Abnormal Accruals

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