在康美的一审判决中,独立董事面临重大连带责任的,它引发了上市公司独立董事的“辞职潮”。审计这些公司的财务报告的审计师可能会认为这是一个重要的信号,提出了这样一个问题:这个信号会影响他们的职业判断吗?本研究考察了A股上市公司独立董事辞职与审计师职业判断之间的关系,在康美的初步审判之后。这项检查跨三个维度进行:审计定价,审计输入,和审计意见。调查结果表明,独立董事的异常辞职促使审计师更加关注客户的重大错报风险,主要体现在审计定价上。然而,这些辞职并不显著影响审计投入或审计意见的判断。此外,本研究丰富了现有的关于审计定价和独立董事作用的文献,同时也揭示了独立董事离职影响审计师职业判断的具体途径。
In Kangmei\'s first trial
judgment, where the independent directors faced significant joint and several liabilities, it triggered a \"wave\" of resignations among independent directors of listed companies. Auditors auditing financial reports of these companies might consider this a significant signal, raising the question: does this signal influence their professional
judgment? The study examines the relationship between the resignation of independent directors and auditors\' professional
judgment in A-share listed companies, following Kangmei\'s initial trial. This examination is conducted across three dimensions: audit pricing, audit input, and audit opinion.The findings indicate that the unusual resignations of independent directors prompt uditors to pay increased attention to the risk of material misstatements by clients, primarily reflected in audit pricing. However, these resignations do not significantly impact audit input or the
judgment of audit opinions. Furthermore, this research enriches the existing literature on audit pricing and the role of independent directors, while also unveiling the specific pathways through which the departure of independent directors impacts auditors\' professional
judgment.