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首页> 外文期刊>Journal of business and economic perspectives >The Effects of Auditor Rotation and Client Importance on CPAs' Perceptions of Independence and Financial Statement Reliability
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The Effects of Auditor Rotation and Client Importance on CPAs' Perceptions of Independence and Financial Statement Reliability

机译：审计师轮换和客户重要性对注册会计师的独立性和财务报表可靠性的影响

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This study utilizes 118 Certified Public Accountants attending continuing professional education courses to examine whether auditor rotation affects Certified Public Accountants' (CPAs, hereafter) perceptions of auditor independence, financial statement reliability and loan decisions. It also investigates whether CPAs' perceptions of auditor independence and financial statement reliability and their loan decisions are affected by the importance of a client to the auditor. This study uses a 2x2 between-subjects experimental design that manipulates rotation (partner and firm) and client importance (2% and 60% of audit revenue). Results indicate that both client importance and rotation are significant in participants' assessment of auditor independence. Client importance and rotation are not significant as they relate to perceptions of reliability and the loan decision. Implications and limitations are discussed.
机译：本研究利用118名注册会计师参加了继续专业教育课程，以检查审计师轮换是否影响注册会计师（以下简称CPA）对审计师独立性，财务报表可靠性和贷款决策的认识。它还调查了注册会计师对客户对审计师的重要性是否会影响其对审计师独立性和财务报表可靠性及其贷款决策的看法。这项研究使用2x2的主题间实验设计来控制轮换（合作伙伴和公司）和客户重要性（分别占审计收入的2％和60％）。结果表明，客户的重要性和轮换在参与者对审计师独立性的评估中都很重要。客户的重要性和轮换并不重要，因为它们与可靠性和贷款决策的感知有关。讨论了含义和局限性。

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