签字注册会计师行业专长与会计信息可比性

刘 杨 晖

签字注册会计师行业专长与会计信息可比性

引用本文：刘杨晖.签字注册会计师行业专长与会计信息可比性[J].财经理论与实践,2018,(3):98-104

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作者	单位
刘杨晖	（华东交通大学经济管理学院，江西南昌 330013）

中文摘要:以我国A股上市公司为研究对象，考察签字注册会计师行业专长对会计信息可比性的影响。结果显示：由拥有行业专长的签字注册会计师审计的配对客户公司会计信息可比性要强于其他公司，特别地，在拥有行业专长的签字注册会计师审计的配对客户公司中，来自同一事务所的签字注册会计师审计的配对客户公司可比性要高于其他客户公司；进一步，地区分签字注册会计师角色差异后发现，这一现象在项目负责人签字注册会计师和复核人签字注册会计师中同时存在，但其影响在项目负责人当中更加显著。

中文关键词:签字注册会计师行业专长会计信息可比性

Personal Industry Specialization and Accounting Information Comparability

Abstract:Based on the samples of listed companies and their signing CPAs in the Chinese A-share market, we examine the effects of personal industry specialization on accounting information comparability. We find that the accounting information of paired companies audited by signing CPAs with personal industry specialization is more comparable than their counterparts after exhaustive matching on an industry-year basis. Specifically, within the paired companies audited by signing CPAs with personal industry specialization, accounting information is more comparable if signing CPAs are from the same accounting firm. Furthermore, the results apply to both project manager and reviewer while the effect is more significant with the former if role difference of signing CPAs is taken into consideration.

keywords:signing CPAs industry specialization accounting information comparability

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