強制更換會計師事務所情況下之審計公費決定因素－中國之實證

Abstract

中國市場具有異於西方國家的特性。例如，高比例的國有企業、四大會計師事務所並未在中國審計市場占有領導的地位等。除此之外，會計師事務所必須具備證券期貨相關業務許可證始能審計上市公司。一旦會計師事務所喪失許可證，該客戶將面臨被迫更換會計師事務所。 本文之目的在於探討在中國強制更換會計師事務所的情況下審計公費的決定因素。本研究以 2000 至 2007 年因事務所被迫停業的中國上市公司為樣本，探討強制更換會計師事務所的情況下，跟隨前任會計師的決定及是否為國有企業對於審計公費的影響。實證結果顯示，跟隨前任會計師的客戶及國有企業其更換會計師後之審計公費並沒有顯著減少。進一步實證結果發現，可能因繼任會計師事務所較為保守或是其他原因，而對跟隨前任會計師的國有企業要求顯著較高之審計公費。

This paper investigates the audit fee determinants following forced audit firm changes in China. Specifically, this paper examines the impact of auditor following decision and firm ownership on the audit fees. In China, audit firms need to acquire the license to audit listed companies. Once audit firms lost their licenses, their clients are forced to change audit firms. Analyzing clients that were forced to change audit firm during 2000 to 2007 in China, this paper fails to find the evidence that follower clients and SOEs (State-Owned-Enterprise) have significant relations with audit fees subsequent to forced the auditor switches. However, due to conservatism or other factors, succeeding audit firms charge higher audit fees to SOEs which follow their former auditors.