本文關(guān)鍵詞： 簽字會(huì)計(jì)師客戶關(guān)系 簽字會(huì)計(jì)師跳槽 客戶跟隨 審計(jì)任期 審計(jì)質(zhì)量　出處：《武漢大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著獨(dú)立審計(jì)研究對(duì)象的逐漸深入,關(guān)于簽字會(huì)計(jì)師個(gè)人層面審計(jì)質(zhì)量的研究開(kāi)始出現(xiàn)并不斷豐富。已有研究從簽字會(huì)計(jì)師個(gè)人的單一視角,探討了諸如年齡、性別、教育經(jīng)歷以及行業(yè)專(zhuān)長(zhǎng)等個(gè)體特征對(duì)于審計(jì)質(zhì)量的影響;也有文獻(xiàn)通過(guò)識(shí)別較長(zhǎng)審計(jì)任期、"旋轉(zhuǎn)門(mén)"現(xiàn)象、重新上任現(xiàn)象以及客戶"跟隨"式會(huì)計(jì)師事務(wù)所變更等情形,從簽字會(huì)計(jì)師和客戶兩者之間的關(guān)聯(lián)視角,探討由此反映出的簽字會(huì)計(jì)師客戶關(guān)系對(duì)審計(jì)質(zhì)量的影響。近年來(lái),伴隨著政策推動(dòng)下的會(huì)計(jì)師事務(wù)所合并浪潮,我國(guó)審計(jì)市場(chǎng)中簽字會(huì)計(jì)師流動(dòng)日益頻繁。值得注意的是,部分簽字會(huì)計(jì)師在流動(dòng)過(guò)程中會(huì)帶走由其提供審計(jì)服務(wù)的客戶。這種特殊的簽字會(huì)計(jì)師客戶關(guān)聯(lián)變更現(xiàn)象表明兩者之間存在某種私人關(guān)系,該私人關(guān)系很可能威脅審計(jì)獨(dú)立性并導(dǎo)致審計(jì)質(zhì)量受損,而針對(duì)這一現(xiàn)象的研究卻相對(duì)不足。因此,本文將基于這種簽字會(huì)計(jì)師跳槽并帶走客戶現(xiàn)象,探究簽字會(huì)計(jì)師客戶關(guān)系及其親密程度可能對(duì)審計(jì)質(zhì)量產(chǎn)生的影響。本文以簽字會(huì)計(jì)師跳槽后是否帶走由其提供審計(jì)服務(wù)的客戶為標(biāo)準(zhǔn),依據(jù)上市公司在相鄰兩個(gè)會(huì)計(jì)年度內(nèi)是否存在會(huì)計(jì)師事務(wù)所不同而簽字會(huì)計(jì)師至少有一名相同的情形,將上市公司的會(huì)計(jì)師事務(wù)所變更劃分為私人關(guān)系式變更和非私人關(guān)系式變更。在此基礎(chǔ)上,綜合運(yùn)用審計(jì)獨(dú)立性理論、關(guān)系營(yíng)銷(xiāo)理論以及資產(chǎn)專(zhuān)用性理論并結(jié)合我國(guó)審計(jì)市場(chǎng)制度背景,對(duì)這種私人關(guān)系的形成動(dòng)因及經(jīng)濟(jì)后果進(jìn)行分析。借鑒已有研究,本文選取2005-2015年最新大樣本數(shù)據(jù),以?xún)煞N瓊斯模型估計(jì)出的可操縱性應(yīng)計(jì)利潤(rùn)絕對(duì)值衡量審計(jì)質(zhì)量,實(shí)證檢驗(yàn)簽字會(huì)計(jì)師客戶關(guān)系及其親密程度對(duì)于審計(jì)質(zhì)量的影響。研究結(jié)果表明:(1)相比于非私人關(guān)系式變更,私人關(guān)系式變更中上市公司在變更當(dāng)年的盈余管理水平更高,表明跳槽簽字會(huì)計(jì)師給予了跟隨客戶更為寬松的審計(jì)對(duì)待,審計(jì)質(zhì)量有所下降;(2)在私人關(guān)系子樣本中,私人關(guān)系越親密,即簽字會(huì)計(jì)師跳槽前的審計(jì)任期越長(zhǎng),客戶盈余管理程度越高,對(duì)審計(jì)質(zhì)量的負(fù)面影響越大。最后,根據(jù)研究結(jié)果,本文從上市公司、會(huì)計(jì)師事務(wù)所以及監(jiān)管機(jī)構(gòu)等多方角度出發(fā),提出了幾點(diǎn)針對(duì)性的建議,希望有助于我國(guó)審計(jì)市場(chǎng)的健康發(fā)展,更好地保護(hù)投資者利益。
[Abstract]:With the gradual deepening of the independent audit research object, research on individual level signing accountants audit quality began to appear and constantly enrich the existing researches from a single perspective of accountants signed individuals, such as age, gender, education experience and industry expertise and other features for the impact of audit quality; there are also documents by identifying long audit tenure and the "revolving door" phenomenon, the phenomenon of re elected and customers "follow" the change of accounting firm and other circumstances, from a relevance perspective between signing accountants and customers, to explore the influence of reflected by the accountants signed customer relationship on the audit quality. In recent years, along with the policy to promote the merger under the accounting firm, I China's audit market in signing accountants flows more frequently. It is worth noting that the accountant will take part by the signature in the flow process For audit services to customers. This association signed accountant customer specific change phenomenon shows that there is some relationship between the private and personal relationship is likely to threaten the independence of the audit and audit quality lead to damage, and Study on this phenomenon is relatively insufficient. Therefore, the accountant job and take the customer signature based on the phenomenon, influence on accountants signed customer relationship and its degree of intimacy may have on the audit quality. The accountants signed after the job whether away provided by the audit service customers as the standard, and on the basis, whether the company in adjacent two fiscal year are different accounting firms and accountants signed in at least one of the same situation, the accounting firms listed the company's change into private relation change and non private relationship changes. On this basis, the comprehensive use of The theory of audit independence, relationship marketing theory and asset specificity theory combined with the background of audit market system in China, the formation of motivation and economic consequences of such personal relations are analyzed. Based on existing research, this paper selects the latest sample data of 2005-2015 years, in two Jones model to estimate the maneuverability of the measure of audit quality accruals absolute value, empirical test of accountants signed customer relationship and its closeness to the influence of audit quality. The results show that: (1) compared to the non private relations change, private relation changes in listed companies is higher in the change of the level of earnings management, that job hopping gives Accountants signed with customer more relaxed the audit to audit quality decline; (2) in the personal relationship between the sub samples, the more intimate personal relationship, which is signed by the certified public accountants audit quit before the longer term, guest The high degree of earnings management, the greater the negative impact on the audit quality. Finally, according to the research results, this article from the listed companies, accounting firms and regulators such as multi angle, and puts forward some suggestions, hoping to contribute to the healthy development of China's audit market, to better protect the interests of investors.

【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.4

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