本文選題：非審計(jì)服務(wù) + 財(cái)務(wù)信息質(zhì)量　； 參考：《哈爾濱工業(yè)大學(xué)》2008年碩士論文

【摘要】： 安然事件之后,美國國會(huì)通過了薩班斯——奧克斯利法案(Sarbanes-Oxley Act of 2002 ),禁止注冊會(huì)計(jì)師向?qū)徲?jì)客戶提供大部分類型的非審計(jì)服務(wù)。在我國,中國證監(jiān)會(huì)《公開發(fā)行證券的公司信息披露規(guī)范問答第6號(hào)—支付會(huì)計(jì)師事務(wù)所報(bào)酬及其披露》中則是要求上市公司在年報(bào)中按照財(cái)務(wù)審計(jì)費(fèi)用和財(cái)務(wù)審計(jì)以外的其他費(fèi)用進(jìn)行披露。非審計(jì)服務(wù)的提供及其對(duì)資本市場的傷害問題備受各界爭議,且目前國內(nèi)尚無學(xué)者從實(shí)證研究的角度進(jìn)行驗(yàn)證,本文擬就此作初步嘗試,以2005-2007年報(bào)中同時(shí)披露審計(jì)與非審計(jì)費(fèi)用的A股上市公司為研究對(duì)象,以資本成本和買賣價(jià)差作為信息風(fēng)險(xiǎn)的替代變量,在國內(nèi)首次驗(yàn)證了非審計(jì)服務(wù)的資本市場效應(yīng)。通過分析國內(nèi)外對(duì)非審計(jì)服務(wù)的研究成果,對(duì)現(xiàn)階段我國會(huì)計(jì)事務(wù)所的業(yè)務(wù)多元化與資本市場信息風(fēng)險(xiǎn)的相關(guān)性進(jìn)行實(shí)證分析,通過研究以期使各相關(guān)主體更好地理解非審計(jì)服務(wù)的性質(zhì)和提供非審計(jì)服務(wù)對(duì)資本市場產(chǎn)生的效應(yīng),鑒于我國現(xiàn)在上市公司披露財(cái)務(wù)信息極為不規(guī)范的現(xiàn)狀,為規(guī)范非審計(jì)服務(wù)的監(jiān)管提供相關(guān)建議,探討我國注冊會(huì)計(jì)師行業(yè)的發(fā)展方向。 本文通過分析非審計(jì)服務(wù)對(duì)信息風(fēng)險(xiǎn)的兩條影響路徑,驗(yàn)證以下兩條假設(shè):第一,非審計(jì)服務(wù)費(fèi)財(cái)務(wù)信息質(zhì)量產(chǎn)生正面影響。第二,控制財(cái)務(wù)信息質(zhì)量,非審計(jì)服務(wù)費(fèi)對(duì)信息風(fēng)險(xiǎn)仍然產(chǎn)生正面影響。 檢驗(yàn)結(jié)果表明,非審計(jì)服務(wù)對(duì)財(cái)務(wù)信息質(zhì)量產(chǎn)生正面影響,進(jìn)而對(duì)信息風(fēng)險(xiǎn)產(chǎn)生負(fù)面影響。即使控制財(cái)務(wù)信息質(zhì)量不變,非審計(jì)服務(wù)仍然對(duì)信息風(fēng)險(xiǎn)的度量指標(biāo)——資本成本和買賣價(jià)差產(chǎn)生負(fù)面影響。即非審計(jì)服務(wù)有利于提高財(cái)務(wù)報(bào)告質(zhì)量并且降低信息風(fēng)險(xiǎn),并且非審計(jì)服務(wù)對(duì)信息風(fēng)險(xiǎn)的影響不僅僅通過影響財(cái)務(wù)報(bào)告質(zhì)量作用的。 本文在理論上為非審計(jì)服務(wù)的理論研究提供來自中國的經(jīng)驗(yàn)證據(jù),在實(shí)踐上針對(duì)我國審計(jì)市場激烈競爭的現(xiàn)實(shí),提出相應(yīng)的監(jiān)管措施。
[Abstract]:After Enron, Congress passed Sarbanes-Oxley Act of 2002, banning CPA from providing most types of non-audit services to audit clients. In our country, China Securities Regulatory Commission "Standard of Corporate Information Disclosure of publicly issued Securities" No. 6-payment of compensation to Accounting firms and their Disclosure "is a requirement for listed companies to report on the basis of financial audit fees and financial audit in addition to financial audit." Other expenses are disclosed. The provision of non-audit services and its harm to the capital market are controversial, and there are no domestic scholars from the perspective of empirical research to verify this, this paper intends to make a preliminary attempt. Taking A-share listed companies which disclose both audit and non-audit expenses in 2005-2007 annual report as the research object, the capital cost and the spread of purchase and sale price as the alternative variables of information risk, the capital market effect of non-audit services is verified for the first time in China. By analyzing the research results of non-audit services at home and abroad, this paper makes an empirical analysis on the correlation between the diversification of accounting firms' business and the information risk in the capital market. The purpose of this study is to make the relevant parties better understand the nature of non-audit services and the effect of providing non-audit services on the capital market. In view of the fact that the disclosure of financial information by listed companies in China is extremely irregular, In order to regulate the supervision of non-audit services, this paper discusses the development direction of CPA industry in China. By analyzing the two influence paths of non-audit service on information risk, this paper verifies the following two hypotheses: first, the financial information quality of non-audit service charge has a positive impact. Second, control the quality of financial information, non-audit service charges still have a positive impact on information risk. The results show that the non-audit service has a positive impact on the quality of financial information, and then has a negative impact on the information risk. Even if the quality of financial information is not changed, non-audit services still have a negative impact on the cost of capital and the spread of buying and selling price, which is the measure of information risk. That is, non-audit service can improve the quality of financial report and reduce the risk of information, and the influence of non-audit service on information risk is not only by influencing the quality of financial report. This paper theoretically provides empirical evidence from China for the theoretical study of non-audit services, and puts forward corresponding supervision measures in practice in view of the reality of fierce competition in the audit market of our country.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.43

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