上市公司审计师变更具有严重经济后果。
研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。
It indicates that the non-standard audit opinions and the regional differences have a significant influence on the cha.
本文还研究了外部审计师变更时，设立审计委员会与年报审计收费变化之间的关系。
In addition, we investigate the relationship between audit committee and audit fees when auditor is changed.
在发达证券市场中，审计师变更研究已有二十多年的历史，并已取得广泛的研究成果。
In well-developed security market, the research of auditor switches has a history of more than 20 years and a lot of research achievements have been obtained.
最后，针对我国审计师变更信息披露的缺陷以及审计市场的现状，提出了相应的监管建议。
At last, the paper has put forward some related Suggestions according to existing problems in information disclosure and present situation of audit market.
从目前关于审计师变更的研究结果来看，对导致审计师变更的主要原因并没有形成一致意见。
However, concerned the present findings, there is no consensus on the primary causes of the auditor switches at home and abroad.
这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；
These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.
本文主要研究了近两年来上市公司关于审计师变更信息披露的情况以及自愿性审计师变更行为的影响因素。
This thesis mainly studies the quality of the disclosures on changes of auditors as well as influencing factors of auditor changes in listed companies in the latest two years.
随着新会计审计准则的实施，上市公司的会计质量也在持续提升，上市公司对审计师变更的情况也具有新的特点。
With the new accountant and audit criteria implementation, the accounting quality of listed companies has been improved. The situation of the auditor switched also has new features.
国外学者研究发现，过高的诉讼风险将会导致审计师的变更。
Foreign researchers found that excessive litigation risk will lead the change of auditors.
因此，有必要结合我国的实际情况，对上市公司变更审计师的影响因素做进一步的研究。
Therefore, we should unify the research results which from domestic and foreign on studying the factor which influencing the auditor switches in our listed companies.
变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
It is the expected audit opinion improvement, not last issued audit opinion, that influences firms' auditor switching decision.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
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