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The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality
日期: 2019-11-26

嘉宾简介:

o Associate Professor, Canadian University Dubai, United Arab Emirates: Sep. 2017 – present?

o Adjunct Professor, Ton Duc Thang University, Vietnam: Jan. 2017 – present?


讲座摘要:

我们考察了资本市场投资者是如何看待共同意见审计报告的。利用盈馀反应系数(ERCS)作为投资者对审计质量感知的代言人彩票平台地址,我们观察到了与无保留审计意见相比较,股价暴涨时的负盈馀惊喜。如果REAR涉及更大比例的未经集团合作伙伴审计的零部件公司彩票平台地址,那么ERCS就会更加不利。此外彩票平台地址,我们还发现,在由四大审计机构审计的公司样本中,负ERCs更为明显彩票平台地址。这些结果对不同子样本的估计具有鲁棒性,并使用收益-收益回归模型的替代度量。

We examine how?capital market investors perceive the shared-opinion audit report (SOAR).?Using earnings response coefficients (ERCs) to proxy for investors’ perceptions of audit quality, we observe negative earnings surprise when the SOAR is announced as compared to unqualified audit opinions. The?ERCs?are more adverse if the SOAR involves a larger percentage of component firms that are not audited by the group engagement partner. Moreover, we find that the negative ERCs are more pronounced in the sample of firms audited by Big 4 auditors. These results are robust to estimation across various subsamples and using an alternative measure of earnings-returns?regression model.

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