本文關(guān)鍵詞：會(huì)計(jì)師事務(wù)所規(guī)模、審計(jì)費(fèi)用與審計(jì)質(zhì)量研究　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：財(cái)務(wù)舞弊事件一直從未間斷過(guò),從國(guó)內(nèi)到國(guó)外層出不窮,使公眾對(duì)審計(jì)行業(yè)提供的審計(jì)報(bào)告質(zhì)量產(chǎn)生了嚴(yán)重懷疑,同時(shí)使整個(gè)審計(jì)行業(yè)的聲譽(yù)遭受到嚴(yán)重傷害,因此提高審計(jì)質(zhì)量是我國(guó)刻不容緩需要完成的任務(wù)。伴隨著我國(guó)政府鼓勵(lì)會(huì)計(jì)師事務(wù)所合并以及大批會(huì)計(jì)師事務(wù)所合并高潮的漸退,我國(guó)會(huì)計(jì)師事務(wù)所合并后的效果究竟如何,以及隨著會(huì)計(jì)師事務(wù)所規(guī)模擴(kuò)大所導(dǎo)致的審計(jì)收費(fèi)增加,是否能夠真正意義上提高審計(jì)質(zhì)量?本文在會(huì)計(jì)師事務(wù)所經(jīng)過(guò)多次合并高潮后進(jìn)入穩(wěn)步發(fā)展的前提下,研究滬深兩市A股主板上市公司會(huì)計(jì)師事務(wù)所規(guī)模、審計(jì)收費(fèi)與審計(jì)質(zhì)量三者之間的關(guān)系,而且驗(yàn)證經(jīng)濟(jì)增加值具有強(qiáng)化審計(jì)費(fèi)用與審計(jì)質(zhì)量之間關(guān)系的作用。首先,本文介紹了研究該論文的背景以及研究該論文的作用。然后,本文回顧了相關(guān)文獻(xiàn),分類介紹會(huì)計(jì)師事務(wù)所規(guī)模與審計(jì)質(zhì)量以及審計(jì)收費(fèi)與審計(jì)質(zhì)量的相關(guān)文獻(xiàn)。本文緊接著說(shuō)明會(huì)計(jì)師事務(wù)所規(guī)模、審計(jì)費(fèi)用與審計(jì)質(zhì)量之間關(guān)系的理論基礎(chǔ),引用聲譽(yù)理論、規(guī)模效應(yīng)理論和“深口袋”理論作為會(huì)計(jì)師事務(wù)所規(guī)模與審計(jì)質(zhì)量研究的理論基礎(chǔ),公共產(chǎn)品理論、委托代理理論和信息不對(duì)稱理論作為審計(jì)費(fèi)用與審計(jì)質(zhì)量研究的理論基礎(chǔ)。最后,本文運(yùn)用收集的數(shù)據(jù)驗(yàn)證提出的假設(shè),得出最后的研究結(jié)論并提出與之對(duì)應(yīng)的建議。本文選取2013-2015年滬深兩市A股主板上市公司作為研究對(duì)象,通過(guò)對(duì)本文提出的兩個(gè)模型進(jìn)行實(shí)證分析驗(yàn)證了相關(guān)假設(shè)。經(jīng)過(guò)數(shù)據(jù)收集與處理發(fā)現(xiàn),會(huì)計(jì)師事務(wù)所規(guī)模、審計(jì)收費(fèi)與審計(jì)質(zhì)量之間存在著顯著的相關(guān)關(guān)系,且經(jīng)濟(jì)增加值強(qiáng)化了審計(jì)費(fèi)用與審計(jì)質(zhì)量之間的相關(guān)關(guān)系。因此針對(duì)該研究結(jié)果,本文在會(huì)計(jì)師事務(wù)所規(guī)模以及審計(jì)費(fèi)用兩個(gè)方面提出相應(yīng)的對(duì)策建議,以期為提高審計(jì)質(zhì)量進(jìn)而促進(jìn)審計(jì)市場(chǎng)有序發(fā)展提供有幫助的方法。
[Abstract]:Financial fraud has never stopped, from domestic to foreign endlessly, which makes the public have serious doubts about the quality of audit reports provided by the audit industry, and at the same time, the reputation of the entire audit industry has been seriously damaged. Therefore, to improve the audit quality is an urgent task to be completed in our country. Along with our government to encourage the merger of accounting firms and a large number of accounting firms to merge with the tide of gradual retreat. What is the effect of the merger of accounting firms in China, and with the increase of audit fees caused by the expansion of the scale of accounting firms, can the audit quality be improved in a real sense? Under the premise of steady development of accounting firms after many times of merger climax, this paper studies the relationship among the scale of accounting firms, audit fees and audit quality of listed companies listed on the main board of Shanghai and Shenzhen A-shares. And to verify the role of economic value added to strengthen the relationship between audit costs and audit quality. First, this paper introduces the background of the study and the role of the paper. Then, this paper reviews the relevant literature. Classification of the scale and audit quality of accounting firms as well as audit fees and audit quality related literature. Then this paper explains the theoretical basis of the relationship between the size of accounting firms audit fees and audit quality. The reputation theory, the scale effect theory and the "deep pocket" theory are cited as the theoretical basis of the research on the scale and audit quality of accounting firms, and the theory of public goods. The principal-agent theory and asymmetric information theory are the theoretical basis for the study of audit costs and audit quality. Finally, this paper uses the collected data to verify the hypothesis. Finally, the conclusion is drawn and the corresponding suggestions are put forward. In this paper, the Shanghai and Shenzhen A-share main Board listed companies from 2013 to 2015 are selected as the research object. Through the empirical analysis of the two models proposed in this paper, the hypothesis is verified. After data collection and processing, it is found that there is a significant correlation between the scale of accounting firms, audit fees and audit quality. And the economic added value strengthens the correlation between audit cost and audit quality. Therefore, in view of the research results, this paper puts forward the corresponding countermeasures and suggestions in two aspects: the scale of accounting firm and audit cost. In order to improve the audit quality and promote the orderly development of the audit market to provide a helpful method.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233;F239.4

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