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首页> 外文期刊>International Journal of Business and Management >Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism
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Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism

机译：审计事务所轮换，审计事务所任期和收益保守性

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摘要

This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S. firms for the period 1980-2006, our findings indicate that conservatism in reported earnings increases after the rotation of the audit firm. However, our results lack significance. Moreover, our results indicate that conservatism in reported earnings decreases as the tenure of the audit firm lengthens. Consequently, mandating audit firm rotation might have a positive impact on conservatism and thus on the quality of reported earnings. However, additional analysis shows that this impact might not have existed in the later part of the sample period.
机译：这项研究旨在促进有关强制执行会计师事务所轮换的辩论。具体来说，它把保守性作为收益质量的一个属性，在审计师轮换研究中并未引起特别关注。对1980年至2006年期间由美国公司组成的样本进行回归分析，我们的发现表明，在审计公司轮换后，报告收益的保守性有所提高。但是，我们的结果缺乏意义。此外，我们的结果表明，随着审计公司任期的延长，报告收益的保守性会下降。因此，强制审计公司轮换可能会对保守主义产生积极影响，从而对报告收益的质量产生积极影响。但是，其他分析表明，这种影响可能在采样期的后半部分不存在。

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