| 我国审计师变更的现状——基于中国证券市场披露数据分析 |
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| 引用本文： | 吴海燕.我国审计师变更的现状——基于中国证券市场披露数据分析[J].职大学报,2012(6):71-74. |
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| 作者姓名： | 吴海燕 |
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| 作者单位： | 包头师范学院,内蒙古 包头市,014030 |
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| 摘 要： | 对上市公司发生审计师变更时的行为特征进行分类与规纳,可以更好地看出上市公司变更审计师的真实动机,从而为投资者的正确决策提供依据。本文首先概述了中外关于审计师变更的原因的研究,在此基础上对我国上市公司的发生审计师变更时的特征作了数据分析,期望能对利益相关者的决策提供一点有用的帮助。
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| 关 键 词： | 审计师 变更 信息披露 证券市场 |
Current Situation of Changes of Auditors in Our Country——Based on the Disclosed Market Data Analysis by Chinese Securities |
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| Wu Haiyan.Current Situation of Changes of Auditors in Our Country——Based on the Disclosed Market Data Analysis by Chinese Securities[J].Journal of the Staff and Worker's University,2012(6):71-74. |
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| Authors: | Wu Haiyan |
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| Institution: | Wu Haiyan(Finance Department,Baotou Teachers College,Baotou,Inner Mongolia 014030) |
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| Abstract: | If the behavior characteristics of the auditors are classified and summed when the listing corporations change the auditors,we can better see the true motivations of the switches for investors,based on which the investors can make correct decisions.This paper firstly overviews the studies on real causes of the auditor switches in domestic and overseas.On its basis the data of the causes of the auditor switches in domestic listing corporations are analyzed and the writer expects to provide useful help for stakeholders in decision-making. |
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| Keywords: | auditor change information disclosure securities market |
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