我国ST公司自愿变更会计师事务所行为分析

An Analysis of the Behavior of ST Companies’ Voluntary Change of Accounting Firm in China

摘要: 随着我国证券市场的不断发展，上市公司的会计师事务所变更行为越发普遍。事务所变更可以分为自愿性变更和监管诱致性变更，而上市公司具有利用自愿性事务所变更行为进行盈余管理或者购买审计意见的动机，ST公司作为已经被特别处理的对象，这种动机更甚。本文通过对2018~2020年沪、深两市A股上市ST公司自愿性事务所变更行为进行描述性统计，分析得出：相较于非ST公司，ST公司更倾向于进行自愿性事务所变更，且其变更方向更倾向于由大所变为小所。

Abstract: With the con-tinuous development of China’s securities market, the change in the behavior of accounting firms of listed companies is becoming more and more common. The change in accounting firms can be di-vided into voluntary change and regulatory-induced change, while listed companies have the moti-vation to use the voluntary change of accounting firms to conduct earnings management or pur-chase audit opinions, especially ST companies, which have been specially treated. Based on the de-scriptive statistical analysis of the voluntary changes in accounting firms of ST companies listed in Shanghai and Shenzhen A shares in 2018~2020, this paper concludes that ST companies are more inclined to make voluntary changes in accounting firms than non-ST companies, and their change direction is more inclined to change from large firms to small firms.