光华讲坛暨现代会计学术沙龙（第九十九期）

主题：Same-Firm Audit Office Switches and Informationally Motivated Opinion Shopping

主讲人：Queen’s University候宇（Yu Hou）Assistant Professor

主持人：西南财经大学会计学院郑杲娉副教授

时间：2017年9月13日（星期三）上午10：00-11：30

地点：西南财经大学柳林校区弘远楼109会议室

主办：会计学院科研处

诚邀各位老师和同学参加！

主讲人简介：

候宇（Yu Hou），加拿大多伦多大学博士学位，清华大学经济管理学院会计学博士学位。现任加拿大Queen’s University商学院助理教授。现有多篇论文已经在Review of Accounting Studies，Contemporary Accounting Research 以及Accounting Review 上发表或接受。

论文摘要：

Client companies switch auditors to avoid going concern audit opinions. Such opinion shopping activities may either be informationally motivated or driven by managerial opportunism. We empirically test these alternative motives for opinion shopping in the setting of same-firm audit office switches, in which client companies change their audit engagement offices within the same audit firm. Adopting the empirical framework in Lennox (2000) to the U.S. data from 2000-2015, we find that client companies successfully improve going concern audit opinions through audit office switch decisions. Moreover, the above-mentioned empirical finding is stronger when opinion shopping involves larger audit offices, industry specialist offices, and offices in the same metropolitan areas. More importantly, we find that successful opinion-shopping companies tend to choose audit offices with low Type I errors, and they exhibit higher earnings quality than nonsuccessful counterparts. Overall, the evidence suggests that same-firm audit office switching is informationally motivated and improves audit quality.