本文選題：審計客戶重要性　切入點：審計質(zhì)量　出處：《福州大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 審計質(zhì)量是確保公司財務(wù)信息質(zhì)量并進而提高投資者對資本市場信心的一個重要因素。高質(zhì)量的審計報告較能抑制管理當(dāng)局操縱財務(wù)報告的行為。一直以來,有關(guān)審計質(zhì)量的問題受到理論界與實務(wù)界的普遍關(guān)注。而安然公司等的重大財務(wù)舞弊案件使得審計質(zhì)量這一嚴肅的論題又引起了國內(nèi)外學(xué)者新一輪的研究熱潮。 本文在對中國審計質(zhì)量現(xiàn)狀調(diào)查的基礎(chǔ)上,研究審計客戶重要性與審計質(zhì)量的實證關(guān)系。不論是相關(guān)機構(gòu)的調(diào)查結(jié)果還是有關(guān)學(xué)者的研究成果都表明目前我國上市公司審計質(zhì)量還是處在隆冬季節(jié)。導(dǎo)致審計質(zhì)量低下的原因是多方面的,上市公司、會計師事務(wù)所和監(jiān)管者對此都應(yīng)承擔(dān)責(zé)任,但造成審計質(zhì)量低下最重要的是經(jīng)濟依賴性的影響。經(jīng)濟依賴性的存在降低了審計師在審計客戶面前的談判力,當(dāng)審計客戶的重要性增大時,即增強了審計客戶的談判力,作為理性經(jīng)濟人的審計師極有可能追求自己利益的最大化而犧牲審計質(zhì)量——出具有利于重要客戶的審計意見。只有當(dāng)談判力量的天平向?qū)徲嫀焹A斜時,審計師才能夠保持獨立性,保證審計質(zhì)量。本文利用2002年我國上市公司的有關(guān)數(shù)據(jù),剔除了金融類上市公司、IPO公司及凈資產(chǎn)為負數(shù)的公司,建立多變量回歸模型進行實證檢驗,實證結(jié)果表明:我國事務(wù)所審計質(zhì)量普遍有所提高,審計客戶重要性的增加并沒有損害審計質(zhì)量,并且在大事務(wù)所中,隨著審計客戶重要性的提高審計質(zhì)量反而更高,而在小規(guī)模事務(wù)所中,無論審計客戶重要性高或低,審計質(zhì)量都比較低。這一實證結(jié)果為審計師民事責(zé)任的落實提供了經(jīng)驗上的支持;鑒于大規(guī)模事務(wù)所有較高的審計質(zhì)量,應(yīng)支持和規(guī)范事務(wù)所的合并,減少事務(wù)所惡性競爭,促使目前審計市場環(huán)境向良性方向發(fā)展。 本文的創(chuàng)新之處:1、研究方法,采用實證研究方法檢驗審計客戶重要性與審計質(zhì)量的實證關(guān)系。2、從雙方談判力量的角度分析了增強審計客戶談判力量的因素以及增強審計師談判力量的因素,只有談判力量的天平向?qū)徲嫀焹A斜時,才能增強審計師保持獨立性的力量。
[Abstract]:The quality of audit is an important factor to ensure the quality of financial information of a company and thus improve the confidence of investors in the capital market. High quality audit reports can more restrain management from manipulating financial reports. The problem of audit quality is generally concerned by the theorists and practitioners, and the serious issue of audit quality caused by the major financial fraud cases of Enron has aroused a new round of research upsurge of scholars at home and abroad. Based on the investigation of the current situation of audit quality in China, This paper studies the empirical relationship between audit customer importance and audit quality. Both the investigation results of relevant institutions and the research results of relevant scholars show that the audit quality of listed companies in China is still in the winter season. There are many reasons for the low quality of the plan. Listed companies, accounting firms and regulators should be held responsible for this, but the impact of economic dependence on the poor quality of audit is the most important. The existence of economic dependence reduces the bargaining power of auditors in front of audit clients. When the audit client becomes more important, it increases the bargaining power of the audit client. As a rational economic person, auditors are most likely to pursue the maximization of their own interests at the expense of audit quality-to issue audit opinions in favour of important clients. Only when the balance of bargaining power tilts to the auditor, Only auditors can maintain their independence and ensure the audit quality. This paper uses the relevant data of listed companies in China in 2002 to eliminate the financial listed companies and companies with negative net assets, and establish a multivariate regression model to carry out empirical tests. The empirical results show that the audit quality of Chinese firms has been improved generally, and the increasing importance of audit clients has not harmed the audit quality, and in large firms, with the improvement of audit customer importance, the audit quality is higher. However, in small firms, the audit quality is relatively low, regardless of whether the audit customer is of high importance or low. This empirical result provides empirical support for the implementation of auditors' civil liability; in view of the high audit quality of large scale firms, We should support and standardize the merger of the firm, reduce the vicious competition of the firm, and promote the positive development of the current audit market environment. The innovation of this paper is: 1, the research method, Using the empirical research method to test the empirical relationship between audit customer importance and audit quality, this paper analyzes the factors of strengthening audit client negotiation power and auditor negotiation power from the point of view of negotiation power of both sides. The auditor's independence can be enhanced only if the balance of bargaining power tilts to the auditor.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前5條

1 劉婷婷;客戶重要性、審計任期與審計質(zhì)量的關(guān)系研究[D];云南財經(jīng)大學(xué);2011年

2 李冬冬;審計客戶重要性對獨立審計質(zhì)量影響的實證研究[D];西南財經(jīng)大學(xué);2009年

3 柯婷易;審計任期、客戶重要性與會計穩(wěn)健性[D];暨南大學(xué);2012年

4 王仲祥;上市公司獨立審計質(zhì)量研究[D];天津師范大學(xué);2012年

5 韓英;審計客戶重要性對審計質(zhì)量影響的實證研究[D];遼寧大學(xué);2013年

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本文編號：1624164