本文關鍵詞：會計師事務所規(guī)模、行業(yè)專長與審計質量　出處：《安徽工業(yè)大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 事務所規(guī)模 行業(yè)專長 操控性應計利潤 審計質量

【摘要】：我國審計市場是新興市場，在這樣不同于國外成熟的市場中研究審計服務產(chǎn)品這種特殊商品是非常有意義的。最近幾年我國會計師事務所通過聯(lián)合與兼并不斷擴大規(guī)模，實施做大做強戰(zhàn)略，這為我們研究事務所規(guī)�；c行業(yè)專門化發(fā)展提供了環(huán)境條件，研究審計質量的高低不僅是重要的理論研究同時能夠解決審計師職業(yè)生存與發(fā)展的實踐問題。但事務所規(guī)模對審計質量的影響是如何，是正向作用或是負向作用，由于變量選擇、模型構建以及樣本量的選擇不同，結論無法得到統(tǒng)一。關于行業(yè)專長對審計質量影響的研究，國內研究剛剛起步，仍不成熟。因此，我們依據(jù)我國審計市場的特有現(xiàn)狀，選擇2009年至2011年數(shù)據(jù)研究事務所規(guī)模、行業(yè)專長和審計質量三者之間的關系。 首先，通過以往的相關研究綜述，我們闡述事務所規(guī)模、行業(yè)專長和審計質量三者關系的理論分析。其次，本文以我國上市公司操控性應計利潤的絕對值、以“國際四大”和在特定行業(yè)的市場份額分別作為審計質量、事務所規(guī)模和行業(yè)專長的衡量指標，，選擇客戶規(guī)模、盈利能力、公司成長性、流通股比例、資產(chǎn)負債率等作為控制變量，構建三者相關的實證模型。然后，以2009年、2010年和2011年三年主板A股的3650個年報數(shù)據(jù)為樣本，運用描述性統(tǒng)計以及多元回歸分析等方法研究。最后研究結果發(fā)現(xiàn)：規(guī)模是提高審計質量的有利保證，事務所規(guī)模越大，審計質量越高；行業(yè)專長能夠提高審計服務質量，且市場份額越大的行業(yè)專家越能發(fā)揮正向作用；不同規(guī)模事務所，其行業(yè)專長和行業(yè)專家對事務所審計質量的促進作用是有差異的。最后，根據(jù)實證研究結論，提出了具有建設性的監(jiān)管建議。
[Abstract]:China's audit market is an emerging market. It is very meaningful to study the audit service products in such a mature market. In recent years, the scale of accounting firms in China has been expanded through joint and merger. The implementation of the strategy of "bigger and stronger" provides the environmental conditions for the large-scale and specialized development of our research firm. The study of audit quality is not only an important theoretical study, but also can solve the practical problem of auditors' professional survival and development. However, how does the size of the firm affect the audit quality? Because of variable selection, model construction and sample size selection, the conclusion can not be unified. The domestic research on the impact of industry expertise on audit quality has just started. Therefore, according to the unique situation of the audit market in China, we choose the relationship among the size, industry expertise and audit quality of the data research firm from 2009 to 2011. First of all, through the previous related research review, we elaborate the theoretical analysis of the relationship among firm size, industry expertise and audit quality. Secondly, based on the absolute value of accrual profits of listed companies in China. Taking the "international four" and the market share in a specific industry as the measurement index of audit quality, firm size and industry expertise, select customer size, profitability, company growth, and tradable share ratio. The asset-liability ratio is used as the control variable to construct the empirical model. Then, the data of 3,650 annual reports of A shares in the main board of 2009, 2010 and 2011 are taken as samples. Using descriptive statistics and multiple regression analysis, the results show that scale is a good guarantee to improve audit quality, the larger the firm scale, the higher the audit quality; Industry expertise can improve the quality of audit services, and the more market share industry experts can play a positive role; At last, according to the conclusion of empirical research, the constructive supervision suggestions are put forward.
【學位授予單位】：安徽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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本文編號：1417042