会计师事务所合并对审计风格的影响机理和经济后果研究

There are numerous accounting firms in Inner Mongolia Autonomous Region, but few of them are strong. Aiming at helping accounting firms in Inner Mongolia Autonomous Region being bigger and stronger, Inner Mongolia Institute of Certified Public Accountants is planning to set up the first LLP of Inner Mongolia Autonomous Region mainly by merging the partners of small accounting firms. Mergers between accounting firms are considered to be a shortcut of "being bigger" at the national level and the regional level. But "being bigger" will not necessarily lead to "being stronger". The substantial integration after the mergers is crucial to "being stronger". Accounting firms are professional service firms and bringing together multiple professional service firms, each with its own history, culture, and methodology, is no simple task. Knowledge transfer between merging professional service firms is difficult to achieve and successful integration frequently takes longer than expected. The unique set of internal working rules of each accounting firm for the implementation of auditing standards and the enforcement of accounting standards within their clienteles will lead to the uniform "auditor style". Therefore, changes in auditor style can reflect the integration process. Based on that argument, this project will examine the integration process and the corresponding economic consequences from the perspective of auditor style. First, we will examine the timing of the integration, the interactive impacts of characteristics at the levels of accounting firms, auditing offices, and individual partners. Then we will analyze the impacts of changes in auditor style on management earnings forecasts, analyst forecasting behavior and stock price crash risk. Lastly, we will further understand the development obstacles faced by small accounting firms in Inner Mongolia Autonomous Region via interviewing and sending questionnaires, and summarize the experience of the first LLP in Inner Mongolia Autonomous Region by case study. The results will provide valuable insights on how to healthily develop accounting firms, especially those in Inner Mongolia Autonomous Region.

内蒙古自治区会计师事务所的一个突出特点是多而不强，为推动自治区会计师事务所做大做强，自治区注协拟主要通过合伙人层次的合并筹建自治区首家LLP所。在国家和地区层面，合并均被视为“做大”的捷径，但合并后的实质性整合才是“做强”的关键。会计师事务所属于专业服务型企业，将拥有不同历史、文化和执业标准的专业服务型企业合并在一起并非易事。事务所特有的、用于指导本所审计师执业的内部工作标准会促成统一的“审计风格”。因此，审计风格的变动可以较好地体现合并后的整合过程。本项目以审计风格为切入点考察合并后的整合过程及事务所、办公室和合伙人等层次的各种因素对该过程的调节作用；分析审计风格的变动对管理层业绩预告、分析师预测行为以及股价崩盘风险的影响；通过访谈和问卷调查了解自治区事务所的发展障碍，通过LLP所的案例研究总结其成功和不足；最终为促进我国尤其是自治区会计师事务所发展提供借鉴。

会计师事务所的合并被视为“做大”的捷径，现有的国家层面的政策导向也加剧了会计师事务所的合并整合。但是，是否“做大”就可以“做强”，如何“做大”才能“做强”，却一直没有得到回答，也缺乏相关的政策引导。本项目以审计风格为切入点，探讨事务所合并后的整合问题。具体分析事务所合并过程中审计风格的变化情况，探讨合并类型以及事务所、办公室和合伙人层次的各种因素对审计风格变动的调节作用，并从管理层业绩预告、分析师预测行为以及股价崩盘风险等方面考察审计风格变动所产生的经济后果。研究结果表明，事务所合并对总所层次审计风格的影响无确定结论，会提高办公室层次的审计风格，但对合伙人层次的审计风格无显著影响；会显著影响分析师预测行为，但对管理层业绩预告和股价崩盘风险无显著影响。项目结果有助于我们进一步思考国内会计师事务所做大做强的发展路径，帮助政府和行业组织研究应该如何引导和扶持行业发展。

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