Were Former Andersen Clients Treated More Leniently than Other Clients? Evidence from Going-Concern Modified Audit Opinions
Were Former Andersen Clients Treated More Leniently than Other Clients? Evidence from Going-Concern Modified Audit Opinions
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安达信的前客户是否比其他客户受到更宽松的待遇？
DOI：
10.2308/acch.2007.21.4.423
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发表时间：
2007
影响因子：
2.5
通讯作者：
J. Yang
中科院分区：
文献类型：
--
作者：
J. Krishnan;K. Raghunandan;J. Yang
安然公司和安达信公司倒闭后，人们对安然公司的会计及其审计师的行为提出了一些质疑。一个重要的问题是，前安达信的客户是否受到了新审计师更保守的对待，要么是因为他们以前与安达信的关系而被认为有更大的诉讼风险，要么是因为安达信对涉嫌松懈审计的“纠正”。我们审查安达信前客户的持续经营修改审计意见，并将其与为其他新收购客户出具的意见进行比较。我们发现，与现有客户相比，审计师不太可能向从安达信转换的小客户发出持续经营修改审计意见。然而，随着客户规模的增加，这种趋势发生逆转，安达信的大型前客户更有可能收到持续经营的意见。我们的结果与较大的前安达信客户相关的诉讼风险增加导致的建议是一致的。
In the wake of the collapse of Enron and Andersen, several questions were raised about Enron's accounting and the behavior of its auditor. An important question is whether ex‐Andersen's clients received more conservative treatment by their new auditors, either due to a greater perceived litigation risk because of their previous association with Andersen or because of a “correction” of alleged lax auditing by Andersen. We examine going‐concern modified audit opinions for former clients of Arthur Andersen, and compare them with opinions issued for other newly acquired clients. We find that auditors were less likely to issue going‐concern modified audit opinions to small clients who switched from Andersen than to their existing clients. However, this trend reverses with an increase in client size, with large former Andersen clients more likely to receive going‐concern opinions. Our results are consistent with suggestions that increased litigation risk associated with the larger ex‐Andersen clients led to inc...
审计师的声誉和客户股价反应
DOI：
--
发表时间：
2009
期刊：
European Accounting Association 32th proceedings
影响因子：
--
作者：
Kondo;T. and Udagawa U.;近藤隆史;近藤隆史;近藤隆史;Sakuma Yoshihiro;佐久間義浩;佐久間義浩;Sakuma Yosihiro;Sakuma Yoshihiro
通讯作者：
Sakuma Yoshihiro