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独立董事的异常辞职是否会影响审计师的专业判断力?
PloS one
|June 20, 2024
概括
在康美裁决后,独立董事辞职的信号增加了审计师对客户错误陈述的风险,主要影响了审计定价. 然而,这并没有显著改变审计工作或审计意见.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 审计 审计 审计 审计 审计
- 公司治理 公司治理
背景情况:
- 康美裁决对独立董事造成了重大负担,导致了广泛的辞职.
- 这一事件引起了人们对其对审计师专业判断和决策的潜在影响的担忧.
研究的目的:
- 调查独立董事辞职对审计师专业判断的影响.
- 通过审计定价,审计投入和审计意见来分析这一影响.
主要方法:
- 在康美初步试验之后,对A股上市公司的实证分析.
- 检查独立董事离职和审计师行为之间的关系.
主要成果:
- 不寻常的独立董事辞职增加了审计师对客户重大错误陈述风险的看法.
- 这种增加的风险主要体现在审计定价的调整中.
- 审计投入和审计意见的制定基本上没有受到影响.
结论:
- 独立董事辞职是影响审计师风险评估的重要信号,特别是在定价决策中.
- 该研究澄清了独立董事离职对审计师判断的细微影响,为现有文献做出了贡献.
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