本文關鍵詞： 會計穩(wěn)健性 審計師變更 控股權性質(zhì) ST公司　出處：《重慶大學》2012年碩士論文　論文類型：學位論文

【摘要】：近年來，隨著中國資本市場的發(fā)展，我國上市公司更換審計師的現(xiàn)象日益增多，這一現(xiàn)象引起了監(jiān)管機構、學術界和實務界的廣泛關注。人們關注的不止是這一變更事實的本身，而更多的是審計師變更行為對相關信息需求者傳遞的信號以及可能會導致一些不利的經(jīng)濟后果。本文主要研究了上市公司審計師變更對會計穩(wěn)健性的影響。 本文首先以新會計準則實施后滬深股市2007—2010年的上市公司為研究對象，在Basu模型的基礎上進行了改進，檢驗了審計師變更與會計穩(wěn)健性的相關關系。研究發(fā)現(xiàn)，審計師變更與會計穩(wěn)健性呈負相關關系，即審計師變更會降低上市公司的會計穩(wěn)健性。然后，本文將樣本公司按照第一大控股人性質(zhì)分為國有控股上市公司和非國有控股上市公司，并分別檢驗了它們的會計穩(wěn)健性。實驗結(jié)果顯示，它們都存在會計穩(wěn)健性，但是非國有控股上市公司的會計穩(wěn)健性強于國有控股上市公司。在此基礎上，本文檢驗了審計師變更對國有控股公司和非國有控股公司會計穩(wěn)健性的影響。結(jié)果發(fā)現(xiàn)，審計師變更對非國有控股公司的會計穩(wěn)健性有負面影響，而對國有控股公司會計穩(wěn)健性的影響則不顯著。同時，本文還進一步將樣本分為ST公司組和非ST公司組，分別檢驗了審計師變更對兩組公司會計穩(wěn)健性的影響。研究發(fā)現(xiàn)，審計師變更對ST公司組會計穩(wěn)健性的負面影響顯著，，而對于非ST公司組的會計穩(wěn)健性無顯著影響。 此外，本文采用應計—現(xiàn)金流模型對上述結(jié)果逐一進行了穩(wěn)健性檢驗，并得到了相同的結(jié)論。
[Abstract]:In recent years, with the development of China's capital market, the phenomenon of auditor replacement of listed companies in China is increasing day by day, which has caused the regulators. The widespread concern of the academic and practical circles. What people are concerned with is not just the fact of this change. More is the auditor change behavior to the relevant information demanders signal and may lead to some adverse economic consequences. This paper mainly studies the impact of auditor change on accounting conservatism of listed companies. This paper firstly takes the listed companies in Shanghai and Shenzhen stock market from 2007-2010 after the implementation of the new accounting standards as the research object and improves on the basis of the Basu model. The relationship between auditor change and accounting conservatism is tested. It is found that auditor change is negatively related to accounting conservatism, that is, auditor change will reduce accounting conservatism of listed companies. This paper divides the sample companies into state-owned listed companies and non-state-owned holding listed companies according to the nature of the first largest holding company, and tests their accounting conservatism respectively. The experimental results show that. They all have accounting conservatism, but the accounting conservatism of non-state-owned holding listed companies is stronger than that of state-owned holding listed companies. This paper examines the influence of auditor change on accounting conservatism of state-owned holding companies and non-state-owned holding companies. The results show that auditor changes have negative effects on accounting conservatism of non-state-owned holding companies. At the same time, the sample is further divided into St group and non-St group. The influence of auditor change on accounting conservatism of two groups is tested respectively. The study finds that auditor change has a significant negative impact on St group accounting conservatism. However, there is no significant effect on accounting conservatism in non-St group. In addition, the accrual-cash flow model is used to test the robustness of the above results one by one, and the same conclusion is obtained.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4;F224

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