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本文以我国2010年发生会计师事务所变更的30家上市公司为研究样本,采用事件研究的方法,观测了在董事会公告日前后10日内,由审计师变更引起的平均超额收益率AR与累计超额平均收益率CAR的变化情况。并通过设置虚拟变量进一步区分ST与非ST公司,从而得出对于不同财务处境的上市公司审计师变更的市场反应差异程度。
This paper takes the 30 listed companies that have been changed by the accounting firms in China in 2010 as the research sample and uses the method of event study to observe the average excess return rate AR and the cumulative excess average return caused by the change of auditors within 10 days after the announcement of the board of directors. Yield CAR changes. And further differentiate ST from non-ST companies by setting dummy variables, so as to get the difference of market response to the changes of auditors of listed companies in different financial situations.