發(fā)布時間：2018-04-29 11:56

  本文選題：獨立審計質(zhì)量 + 盈余管理　； 參考：《重慶大學》2006年博士論文

【摘要】： 獨立審計質(zhì)量是審計學領域的重要課題。我國資本市場從產(chǎn)生、發(fā)展到逐漸走向成熟已歷經(jīng)十余年,作為資本市場監(jiān)管體系重要組成部分的獨立審計也就成為政府監(jiān)管部門、廣大股東和會計審計信息使用者所關注的核心和焦點問題。同時,它亦為會計學術界和職業(yè)界研究及爭論的主題之一。盡管目前我國上市公司獨立審計質(zhì)量已有了很大的提高,但是部分上市公司會計審計信息失真,甚至舞弊仍然十分嚴重,這在一定程度上對我國資本市場的發(fā)展產(chǎn)生了較大的負面影響。 隨著理性投資者越來越注意將上市公司會計及審計信息作為重要的投資決策依據(jù),人們越發(fā)關注審計報告所傳遞的公司經(jīng)營業(yè)績信息,學術界對獨立審計質(zhì)量展開了大量研究,取得了不少有意義的理論研究成果。本論文在充分吸收和借鑒國內(nèi)外對獨立審計質(zhì)量大量研究成果的前提下,大膽創(chuàng)新和嘗試,運用契約理論、委托—代理理論、有效市場假說、博弈論與信息經(jīng)濟學,在理論上系統(tǒng)地對獨立審計質(zhì)量的本質(zhì)、涵義、衡量標準、影響因素進行了分析研究,構建出直接運用盈余管理程度指標測度標準審計意見的上市公司獨立審計質(zhì)量,同時以是否出具非標意見專門針對自愿性會計政策變更盈余管理的審計質(zhì)量進行實證研究的框架,根據(jù)我國上市公司的經(jīng)驗數(shù)據(jù)實證分析了獨立審計質(zhì)量的現(xiàn)實狀況及其影響因素,并提出改進獨立審計質(zhì)量的對策。 全文研究工作分三部分,共十章內(nèi)容,具體概述如下: 第一部分包括4章。其中第1章緒論,本章首先闡述了選題背景和動機,以及選題的理論和現(xiàn)實意義。其次,是國內(nèi)外研究現(xiàn)狀,最后是本文的研究方法和分析框架,以及本文的研究內(nèi)容、特色及創(chuàng)新。第2章獨立審計質(zhì)量的基本理論借鑒,本章主要介紹了現(xiàn)代經(jīng)濟學中的契約理論、委托代理理論,有效市場理論、博弈論與信息經(jīng)濟學四種理論的主要觀點以及對本研究的借鑒意義。第3章獨立審計質(zhì)量概念的辨析與思考,本章首先介紹了關于獨立審計質(zhì)量本質(zhì)的幾種代表性觀點,并對其進行評價和整合,其次介紹和探討了獨立審計質(zhì)量的涵義,其三評析了現(xiàn)行的關于衡量獨立審計質(zhì)量標準的主流觀點,最后提出了獨立審計質(zhì)量的實證研究基礎和影響和制約獨立審計質(zhì)量的四維因素觀點。第4章我國上市公司獨立審計質(zhì)量的博弈分析,本章運用博弈論和信息經(jīng)濟學理論,刻畫了獨立審計質(zhì)量選擇行為的博弈模型,通過多階段動態(tài)博弈分析,探討了獨立審計質(zhì)量的主要影響因素及其形成機理,為后文的實證研究假設及政策建議廓清了思路。 第二部分共四章,包括5-8章,是全文整體的核心。第5章基于盈余管理視角的我國上市公司獨立審計質(zhì)量刻畫。在數(shù)學模型的構建中利用了修正的Jones
[Abstract]:The quality of independent audit is an important subject in the field of auditing. It has been more than ten years since the capital market came into being and gradually matured. As an important part of the capital market supervision system, the independent audit has become the government supervision department. Shareholders and accounting audit information users are concerned about the core and focus issues. At the same time, it is also one of the topics of research and debate in the accounting academic and professional circles. Although the quality of independent audit of listed companies in China has been greatly improved, the accounting audit information of some listed companies is distorted, and even fraud is still very serious. To a certain extent, this has had a great negative impact on the development of China's capital market. As rational investors pay more and more attention to the accounting and audit information of listed companies as the important basis for investment decision, people pay more and more attention to the company performance information transmitted by audit reports, and academic circles have carried out a lot of research on the quality of independent audit. Many meaningful theoretical research results have been obtained. On the premise of absorbing and drawing lessons from a large number of domestic and foreign researches on the quality of independent audit, this thesis makes bold innovations and attempts, applies contract theory, principal-agent theory, efficient market hypothesis, game theory and information economics. In theory, the essence, meaning, measurement standard and influencing factors of independent audit quality are analyzed and studied systematically, and the independent audit quality of listed company is constructed by using earnings management degree index directly to measure the quality of independent audit quality of listed companies. At the same time, the framework of empirical research on the audit quality of voluntary accounting policy changes in earnings management is carried out on the basis of whether or not to issue non-standard opinions. Based on the empirical data of listed companies in China, this paper analyzes the actual situation of independent audit quality and its influencing factors, and puts forward some countermeasures to improve the quality of independent audit. The full text research work is divided into three parts, altogether ten chapters content, the concrete summary is as follows: The first part includes four chapters. The first chapter introduces the background and motivation of the topic, as well as the theoretical and practical significance of the topic. Secondly, the present situation of the research at home and abroad, and finally the research methods and analysis framework of this paper, as well as the research content, characteristics and innovation of this paper. Chapter 2 refers to the basic theory of independent audit quality. This chapter mainly introduces the contract theory, principal-agent theory, efficient market theory in modern economics. The main points of view of four theories of game theory and information economics and their reference significance to this study. In chapter 3, the concept of independent audit quality is analyzed and considered. Firstly, this chapter introduces several representative viewpoints on the essence of independent audit quality, and then introduces and discusses the meaning of independent audit quality. The third part analyzes the current mainstream views on measuring the quality of independent audit, and finally puts forward the empirical research basis of the quality of independent audit and the viewpoint of four dimensional factors that influence and restrict the quality of independent audit. Chapter 4 is the game analysis of independent audit quality of listed companies in China. This chapter uses game theory and information economics theory to depict the game model of independent audit quality selection behavior, through multi-stage dynamic game analysis. This paper probes into the main influencing factors and the formation mechanism of independent audit quality, and clarifies the ideas for the empirical research hypotheses and policy suggestions. The second part consists of four chapters, including 5-8 chapters, which are the core of the whole paper. Chapter 5 describes the independent audit quality of listed companies in China from the perspective of earnings management. The modified Jones is used in the construction of mathematical model.
【學位授予單位】：重慶大學
【學位級別】：博士
【學位授予年份】：2006
【分類號】：F239.4;F224

【引證文獻】

相關期刊論文 前2條

1 孫娜;劉富國;;我國IPO審計質(zhì)量實證研究[J];財會通訊;2009年18期

2 劉宇;;證券市場審計質(zhì)量、盈余管理與信息含量——基于1999～2007年滬深市場的經(jīng)驗數(shù)據(jù)[J];山西財經(jīng)大學學報;2010年06期

相關博士學位論文 前3條

1 管亞梅;我國上市公司審計合謀治理機制研究[D];江蘇大學;2009年

2 曹細鐘;有限理性與審計質(zhì)量[D];暨南大學;2010年

3 陳煒煜;上市公司審計質(zhì)量提高路徑研究[D];西南財經(jīng)大學;2011年

相關碩士學位論文 前4條

1 趙志衛(wèi);基于信息噪音的審計信息質(zhì)量研究[D];重慶大學;2008年

2 劉鑫;簽字注冊會計師輪換制度對審計質(zhì)量影響的實證研究[D];南京財經(jīng)大學;2008年

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

4 秦堯;我國上市公司財務重述與獨立審計質(zhì)量[D];南京農(nóng)業(yè)大學;2010年

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本文編號：1819825