中文摘要：

有别于过去文献，文章是在事务所全部完成转制后，采用事务所转制前后相邻2年所审计的同一批上市公司作为研究样本，从审计意见、盈余管理和会计稳健性三个角度重新考察了事务所转制带来的影响。实证结果发现，事务所转变为特殊普通合伙制后，发表非标准意见的概率更高，盈余管理程度降低，会计稳健性更高。监管部门推动的事务所转制，在转制后提高了审计谨慎性，审计质量得到改进。

英文摘要：

Different from the past literatures,this paper is based on the studies of the transformation after that all of the accounting firms’organizational form have transformed to the special general partnership,and uses a sample of3030observations from Chinese listed companies,which are audited by the same audit firms during the near two years that before and after their transformation.The paper reinvestigates empirically the impact of the transformation on audit quality in these three contexts:audit opinions,earnings management and accounting conservatism.The empirical results find that auditors are more likely to issue modified audit opinions after that audit firms’organizational form shifts to special general partnership,and also that the earnings management degrees of their clients’are lower,as well as the accounting conservatism of their clients’is higher after the transformation.The transformation of audit firms’organizational form promoted by supervisory departments has improved auditors'conservation and audit quality.