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会计师事务所的特殊普通合伙转制改变了合伙人所承担的法律责任,是注册会计师行业发展的重要举措。现有研究直接关注转制的影响,本研究从审计合伙人执业质量变化的视角来评价转制的效果,有利于解释转制的影响路径。研究发现:在转制产生影响之前,项目负责合伙人具有较低的审计质量;在转制产生影响之后,项目负责合伙人的审计质量有显著改善;转制对项目负责合伙人的影响仅体现在小所中。这表明,转制后,有过错合伙人的法律责任增加,从而负责项目执行的项目负责合伙人的审计质量有改善;转制对大所合伙人的影响较小,支持声誉理论,即大所合伙人基于声誉的考虑已经保持了较高的审计质量。
The special common partnership transformation of accounting firm has changed the legal liability assumed by the partners and is an important measure for the development of CPA industry. The existing research focuses on the impact of restructuring directly. This study evaluates the effect of restructuring from the perspective of audit partner’s quality of change, which is beneficial to explain the impact of transformation. The study found that: Before the impact of the transformation, the responsible partner of the project has a lower audit quality; after the impact of the transformation, the audit quality of the responsible partner of the project has been significantly improved; the impact of the restructuring on the responsible partner of the project is only reflected in the small in. This shows that after the conversion, the legal liability of the faulty partner increased, and the audit quality of the responsible partner of the project responsible for the project implementation improved. The impact of the restructuring on the large partner was small and the reputation theory was supported, that is, the major partner Reputation-based considerations have maintained a high audit quality.