強制輪換對審計質(zhì)量影響的實證研究
發(fā)布時間：2018-07-22 16:04
【摘要】： 自從注冊會計師審計制度誕生以來,審計質(zhì)量就一直是人們關注的焦點,只是在不同時期人們對這個問題的關注程度有所不同。從2001年下半年以來,世界范圍內(nèi)接連發(fā)生了一系列上市公司財務欺詐案件,使注冊會計師的行業(yè)聲譽受到了前所未有的沖擊。同時期我國證券市場也相繼發(fā)生了銀廣夏、黎明股份、麥科特等一批上市公司的造假丑聞。國內(nèi)外的造假丑聞紛紛傳來,愈演愈烈。可以說,在全球范圍內(nèi),注冊會計師的審計質(zhì)量遭到公眾的普遍置疑,獨立審計的社會公信力遭到嚴重破壞,注冊會計師的社會聲譽遭到前所未有的重創(chuàng),引發(fā)了注冊會計師行業(yè)嚴重的信任危機。人們在剖析和反思注冊會計師沒有發(fā)現(xiàn)和披露上市公司會計欺詐從而發(fā)生審計失敗的原因時,時常提到的一個問題就是審計任期與審計質(zhì)量的關系,引起審計質(zhì)量低下。為此,國內(nèi)外出現(xiàn)了一系列針對注冊會計師行業(yè)的改革舉措,其中一項措施就是強制輪換制度。該問題是近年來監(jiān)管當局、學術界、實務界等普遍關注的一個重要問題。我國監(jiān)管機構也于2004年要求實行簽字注冊會計師強制輪換。 為了提高審計質(zhì)量,審計師、審計項目負責人以及事務所的強制輪換制度已為國內(nèi)外監(jiān)管者所重視或采用。然而,審計師輪換是否真正能提高審計質(zhì)量卻是見仁見智,尚無一致性結論,需要用實證證據(jù)評估審計師輪換對審計質(zhì)量的影響。那么在中國的審計市場上,2003年10月中國證監(jiān)會和財政部聯(lián)合發(fā)布的《關于證券期貨業(yè)務簽字注冊會計師定期輪換的規(guī)定》對審計質(zhì)量產(chǎn)生了什么樣的影響呢?由于中國特有的法制環(huán)境、市場秩序、制度背景等,美國學者早期研究的實證結果不一定代表中國的實際情況。鑒于此,本文的主要目的就是要探討在中國的背景下,注冊會計師強制輪換與審計質(zhì)量的關聯(lián)性,及其在何種程度上對提高審計質(zhì)量起到促進作用加以研究和論證,以期為此提供一些經(jīng)驗證據(jù)。 1.主要內(nèi)容和觀點 審計質(zhì)量一直是人們關注的焦點。圍繞實行簽字注冊會計師強制輪換制度是否能提高審計質(zhì)量這個中心,本文分為六章加以論證,主要內(nèi)容與觀點如下: 第一章前言 本章首先介紹了本論文的研究背景。 其次,介紹論文的研究思路、內(nèi)容、方法及特點。本文關于簽字注冊會計師強制輪換對審計質(zhì)量影響的分析,理論部分主要是圍繞注冊會計師審計質(zhì)量的重要性及強制輪換制度在我國實施的必要性這兩方面展開的。實證部分利用統(tǒng)計分析中的描述性統(tǒng)計和Logistic回歸模型對于本文提出的基本假設進行了檢驗,并建立了簽字注冊會計師強制輪換與審計質(zhì)量關系的模型,運用統(tǒng)計分析的方法對本文提出的假設進行論證。主要采用的研究方法包括:文獻回顧與評價、實證分析與規(guī)范分析相結合。 第二章文獻綜述 本章首先對國內(nèi)外相關文獻進行回顧,歸納總結到目前為止國內(nèi)外學者在強制輪換與審計質(zhì)量關系這一問題上得出的研究結論,以此來明確論文的研究基礎及突破方向。 第三章注冊會計師審計質(zhì)量的研究評述 本章首先闡述了審計質(zhì)量的內(nèi)涵、影響因素及其技術性和獨立性兩個特征。然后,結合我國的實際情況,論述了注冊會計師審計質(zhì)量的重要意義。這一章的主要目的是明確研究主體的核心內(nèi)容及本篇論文的研究價值。 第四章強制輪換對審計質(zhì)量影響的理論分析 本章在前面所述的理論分析的基礎上,首先對本論文的核心概念“強制輪換”加以詮釋和界定,即強制審計輪換是指為了提高審計獨立性,根據(jù)相關的法律法規(guī),規(guī)定簽字注冊為某一相關機構提供審計服務的最長年限(五年),待到此規(guī)定期限時,對為該上市公司進行審計的簽字注冊會計師進行強制更換的一項措施。 其次,筆者從五個方面論述了在我國實施簽字注冊會計師強制輪換的內(nèi)在必要性,即:強制輪換有利于審計角色的形式獨立,有利于形成并強化審計工作的實質(zhì)獨立,它可以塑造“交接”意識,可以提升審計團隊整體素質(zhì),可以預防違規(guī)行為。 最后,強制輪換作為一項制度安排,各國都給予了一定程度的重視。本文對該項制度在世界各國的應用情況進行了闡述,以期獲得一些可供借鑒的經(jīng)驗。 本章是本篇論文的核心內(nèi)容之一,與第三章一并是全文的理論基礎。 第五章實證分析 本章是論文的核心部分,也是該篇論文的創(chuàng)新之處。在第一部分的研究動機和研究假設中,明確了本論文試圖以簽字注冊會計師在上市公司審計業(yè)務中的簽字行為為切入點,通過實證研究來考察《關于證券期貨審計業(yè)務簽字注冊會計師定期輪換的規(guī)定》在實際工作中運行的有效性,即簽字注冊會計師強制輪換對于提高審計質(zhì)量作用的有效性。在前面理論分析的基礎上,提出了本文的研究假設——實行簽字注冊會計師強制輪換制度能夠提高審計質(zhì)量。 在第二部分的研究設計中,由于簽字注冊會計師強制輪換政策于2004年1月1日起實施,自2003年報審計起生效,也即適用于2003年年度報告審計中的簽字報告行為,因此本文擬選取2003年、2004年的A股上市公司作為研究樣本。借鑒Myers,Myers和Omer(2003)及陳信元、夏立軍(2006)的方法,即采用盈余管理計量模型估計出的經(jīng)注冊會計師審計后的操控性應計利潤的絕對值來衡量審計質(zhì)量。最后,本文參考國內(nèi)外研究學者關于強制輪換與審計質(zhì)量之間關系的模型,并結合本文實際的研究內(nèi)容,構建了強制輪換對審計質(zhì)量影響的模型,使用Logistic回歸分析方法檢驗強制輪換對能否提高審計質(zhì)量。 模型如下: |DAi|=β0+β1Switchi+β2Big10i+β3Sizei+β4ROAi+β5DebtRi+β6Agei+β7Year03i+εi 第六章研究結論及政策建議 第五章的實證研究結果表明,在控制了其他變量的影響后,簽字注冊會計師強制輪換與審計質(zhì)量成正相關關系,雖然相關系數(shù)較小,但這并不能否定強制輪換制度對于提高審計質(zhì)量的作用,說明目前實施簽字注冊會計師強制輪換制度只在一定程度上對提高審計質(zhì)量產(chǎn)生促進作用。 筆者還結合我國的實際情況,分析了強制輪換制度在實際執(zhí)行中出現(xiàn)的問題,也就是導致強制輪換制度未能對提高審計質(zhì)量發(fā)揮很好的促進作用的原因。主要原因有:(1)強制輪換導致簽字注冊會計師專業(yè)勝任能力的部分損失;(2)強制輪換導致審計成本的提高,增加了審計失敗的風險;(3)強制輪換可能會掩蓋和導致某些上市公司的欺詐行為;(4)多數(shù)上市公司未按規(guī)定執(zhí)行強制輪換制度。 筆者針對上述情況提出幾點相關的政策建議:(1)加強注冊會計師職業(yè)道德培訓;(2)加快我國會計師事務所發(fā)展的步伐,壯大高素質(zhì)專業(yè)人員的隊伍;(3)構建審計委員會聘請審計師的模式,以提高審計師的獨立性;(4)盡快制定相應懲罰措施,保證強制輪換制度的有效實施。最后,總結了本論文的研究意義及不足之處。 2、主要貢獻 關于審計強制輪換與審計質(zhì)量的學術文獻,主要以發(fā)達國家的市場作為研究背景,缺乏對新興證券市場尤其是中國市場的研究。本文的研究正是基于以上不足,抓住強制輪換制度爭論的核心問題,構建了審計強制輪換與審計質(zhì)量之間關系的Logistic回歸分析模型,對中國證券市場的數(shù)據(jù)資料整理分析,進行了一些新的嘗試。本文的選題具有一定的新穎性和現(xiàn)實性,同時,也希望本文的研究有助于中國證券市場監(jiān)管者增進對我國的強制輪換制度與審計質(zhì)量關系的了解,從而有助于其改進監(jiān)管,提高審計獨立性。 (1)論文選題:本論文選題具有一定的探索性和前瞻性。根據(jù)對相關文獻不完全統(tǒng)計,國內(nèi)關于強制輪換對審計質(zhì)量影響的專門文獻還比較少,而且多數(shù)研究文獻為規(guī)范研究及關于事務所輪換的研究,以我國《關于證券期貨業(yè)務簽字注冊會計師定期輪換的規(guī)定》這項制度為背景的研究則更少。本論文較為全面的探討了該問題,具有一定的探索性和前瞻性。 (2)研究視角:本論文的研究視角較新。關于強制輪換的相關研究多數(shù)是以事務所輪換為主,與以往的研究角度有所不同,本論文以2003年10月財政部頒布的《關于證券期貨審計業(yè)務簽字注冊會計師定期輪換的規(guī)定》為背景,探討注冊會計師強制輪換對審計質(zhì)量的影響這個問題。這是個比較新的視角。 (3)研究方法:本論文采用的是規(guī)范分析和實證分析相結合的方法對主題進行了較為深入的探討。通過理論分析,初步闡述了實行強制輪換對審計質(zhì)量所產(chǎn)生的影響;通過實證分析,驗證二者的關系及強制輪換對審計質(zhì)量影響的程度。并且,在實證模型中,本文提出簽字注冊會計師強制輪換(Switch,虛擬變量)這個變量,作為檢驗強制輪換對審計質(zhì)量影響的重要解釋變量。本文所采用的兩種方法互相印證,增強了論據(jù)的說服力,有利的支持了所論證的命題。
[Abstract]:Since the birth of CPA audit system , the quality of audit has been the focus of people ' s attention , but people ' s attention is different in different periods .
In order to improve the quality of audit , the auditor , the principal of the audit program and the mandatory rotation system of the firm have been attached to or adopted by the supervisors at home and abroad . However , whether the auditor ' s rotation really can improve the quality of audit is not necessarily representative of China ' s actual situation . In view of China ' s unique legal environment , market order , institutional background , etc . , the main purpose of this paper is to explore the relationship between the mandatory rotation of CPA and the quality of audit in the context of China and how to improve the quality of audit to some extent , so as to provide some empirical evidence for this purpose .
1 . Main content and perspectives
The quality of audit has always been the focus of people ' s attention . This paper is divided into six chapters to prove whether the compulsory rotation system of certified public accountants can improve the quality of audit . The main contents and viewpoints are as follows :
Chapter I Introduction
This chapter introduces the research background of this paper first .
Secondly , the paper introduces the research thoughts , contents , methods and characteristics of the paper . The paper analyzes the influence of the compulsory rotation of the certified public accountants on the quality of audit . The theoretical part is mainly about the importance of the audit quality of CPA and the necessity of the compulsory rotation system in our country . The empirical part uses the descriptive statistics and Logistic regression model in the statistical analysis to verify the basic hypothesis proposed in this paper . The paper discusses the hypothesis proposed in this paper by means of statistical analysis . The research methods include : literature review and evaluation , positive analysis and normative analysis .
Chapter II Literature Review
Firstly , this chapter reviews the relevant literatures at home and abroad , and summarizes the research conclusions drawn up to date by scholars both at home and abroad on the relationship between forced rotation and audit quality .
Chapter III : A Review of the Audit Quality of Certified Public Accountants
This chapter first expounds the connotation of audit quality , the influencing factors and its technical and independence characteristics , then discusses the important meaning of CPA ' s auditing quality in combination with the actual situation of our country . The main purpose of this chapter is to make clear the core content of the subject and the research value of this paper .
The Theoretical Analysis of the Effect of Forced Rotation on Audit Quality
On the basis of the previous theoretical analysis , this chapter interprets and defines the " mandatory rotation " of the core concept of the thesis , that is , to enhance the independence of the audit , and to provide the longest service life ( five years ) for the audit services provided by a relevant institution in accordance with the relevant laws and regulations . When the time limit is to be reached , a measure for compulsory replacement of the certified public accountant for audit of the listed company is made .
Secondly , the author discusses the internal necessity of compulsory rotation of certified public accountants in China from five aspects , namely , compulsory rotation is beneficial to the form of audit role , which is beneficial to the formation and strengthening of the substantive independence of the audit work . It can mold the " hand over " consciousness , and can improve the overall quality of the audit team and prevent violations .
Finally , compulsory rotation as a system arrangement , all countries have given a certain degree of attention . This paper expounds the application of the system in all countries of the world , with a view to obtaining some experience that can be used for reference .
This chapter is one of the core contents of this thesis , together with the third chapter is the theoretical basis of the full text .
Chapter V Positive Analysis
This chapter is the core part of the thesis , and it is the innovation of this thesis . In the first part of the research motivation and research hypothesis , it is clear that this paper attempts to take the signature act of the signed certified public accountant in the audit business of the listed company as the entry point , and through the empirical research , the validity of the periodical rotation of the signed certified public accountant is investigated .
In the second part of the research and design , since the signing of the compulsory rotation policy of the certified public accountants came into effect on January 1 , 2004 , the audit quality was measured since the audit in 2003 , that is , the absolute value of the audited accounting profit after the audit of the certified public accountants , which was estimated by the surplus management measurement model .
The model is as follows :
螖DAi 偽 = 尾0 + 尾1showchi + 尾2Daxil + 尾3Sizei + 尾4ROAi + 尾5尾tRi + 尾6E蔚i + 尾71803i + 蔚i
Chapter 6 Study conclusions and policy recommendations
In the fifth chapter , the empirical research results show that , after the influence of other variables is controlled , the positive correlation between the mandatory rotation and the audit quality of the signed certified public accountants , although the correlation coefficient is small , does not negate the role of the compulsory rotation system in improving the quality of audit .
The author also analyzes the problems in the actual implementation of the compulsory rotation system in combination with the actual situation of our country , that is , it leads to the failure of the compulsory rotation system to play a good role in improving the quality of audit .
In the light of the above situation , the author puts forward some relevant policy suggestions : ( 1 ) strengthening the professional ethics training of CPA ; ( 2 ) speeding up the development of China ' s accounting firms , strengthening the contingent of high - quality professionals ; ( 3 ) constructing the auditing committee to hire auditors to improve the independence of auditors ; and ( 4 ) developing corresponding punishment measures as soon as possible to ensure the effective implementation of the compulsory rotation system . Finally , the significance and shortcomings of this paper are summarized .
2 . Main Contribution
On the basis of the deficiency of the market in the developed countries and the lack of a logistic regression analysis model for the relationship between the mandatory rotation and the quality of audit , this paper constructs a logistic regression model for the relationship between the mandatory rotation and the quality of audit , and also hopes that the research in this paper will help the Chinese security market regulator to improve the understanding of the relationship between the compulsory rotation system and the audit quality of our country , thus helping to improve the supervision and improve the independence of the audit .
( 1 ) The topic of the thesis is that this thesis has certain exploratory and forward - looking . According to incomplete statistics of relevant literatures , there are few special documents on the impact of forced rotation on audit quality .
( 2 ) From the perspective of research , the research angle of this thesis is relatively new . Most of the relevant researches on compulsory rotation are mainly based on the rotation of the firms , which is different from the previous research angle . In October 2003 , the paper discusses the effect of compulsory rotation of CPA on the quality of audit . This is a new perspective .
( 3 ) The research method : This thesis adopts the combination of normative analysis and empirical analysis to deeply discuss the subject . Through theoretical analysis , this paper expounds the influence of compulsory rotation on the quality of audit . In the empirical model , this paper puts forward the variable of compulsory rotation ( Switch , virtual variable ) of signing registered accountant as an important explanatory variable of the influence of forced rotation on audit quality .
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
本文編號：2137997
[Abstract]:Since the birth of CPA audit system , the quality of audit has been the focus of people ' s attention , but people ' s attention is different in different periods .
In order to improve the quality of audit , the auditor , the principal of the audit program and the mandatory rotation system of the firm have been attached to or adopted by the supervisors at home and abroad . However , whether the auditor ' s rotation really can improve the quality of audit is not necessarily representative of China ' s actual situation . In view of China ' s unique legal environment , market order , institutional background , etc . , the main purpose of this paper is to explore the relationship between the mandatory rotation of CPA and the quality of audit in the context of China and how to improve the quality of audit to some extent , so as to provide some empirical evidence for this purpose .
1 . Main content and perspectives
The quality of audit has always been the focus of people ' s attention . This paper is divided into six chapters to prove whether the compulsory rotation system of certified public accountants can improve the quality of audit . The main contents and viewpoints are as follows :
Chapter I Introduction
This chapter introduces the research background of this paper first .
Secondly , the paper introduces the research thoughts , contents , methods and characteristics of the paper . The paper analyzes the influence of the compulsory rotation of the certified public accountants on the quality of audit . The theoretical part is mainly about the importance of the audit quality of CPA and the necessity of the compulsory rotation system in our country . The empirical part uses the descriptive statistics and Logistic regression model in the statistical analysis to verify the basic hypothesis proposed in this paper . The paper discusses the hypothesis proposed in this paper by means of statistical analysis . The research methods include : literature review and evaluation , positive analysis and normative analysis .
Chapter II Literature Review
Firstly , this chapter reviews the relevant literatures at home and abroad , and summarizes the research conclusions drawn up to date by scholars both at home and abroad on the relationship between forced rotation and audit quality .
Chapter III : A Review of the Audit Quality of Certified Public Accountants
This chapter first expounds the connotation of audit quality , the influencing factors and its technical and independence characteristics , then discusses the important meaning of CPA ' s auditing quality in combination with the actual situation of our country . The main purpose of this chapter is to make clear the core content of the subject and the research value of this paper .
The Theoretical Analysis of the Effect of Forced Rotation on Audit Quality
On the basis of the previous theoretical analysis , this chapter interprets and defines the " mandatory rotation " of the core concept of the thesis , that is , to enhance the independence of the audit , and to provide the longest service life ( five years ) for the audit services provided by a relevant institution in accordance with the relevant laws and regulations . When the time limit is to be reached , a measure for compulsory replacement of the certified public accountant for audit of the listed company is made .
Secondly , the author discusses the internal necessity of compulsory rotation of certified public accountants in China from five aspects , namely , compulsory rotation is beneficial to the form of audit role , which is beneficial to the formation and strengthening of the substantive independence of the audit work . It can mold the " hand over " consciousness , and can improve the overall quality of the audit team and prevent violations .
Finally , compulsory rotation as a system arrangement , all countries have given a certain degree of attention . This paper expounds the application of the system in all countries of the world , with a view to obtaining some experience that can be used for reference .
This chapter is one of the core contents of this thesis , together with the third chapter is the theoretical basis of the full text .
Chapter V Positive Analysis
This chapter is the core part of the thesis , and it is the innovation of this thesis . In the first part of the research motivation and research hypothesis , it is clear that this paper attempts to take the signature act of the signed certified public accountant in the audit business of the listed company as the entry point , and through the empirical research , the validity of the periodical rotation of the signed certified public accountant is investigated .
In the second part of the research and design , since the signing of the compulsory rotation policy of the certified public accountants came into effect on January 1 , 2004 , the audit quality was measured since the audit in 2003 , that is , the absolute value of the audited accounting profit after the audit of the certified public accountants , which was estimated by the surplus management measurement model .
The model is as follows :
螖DAi 偽 = 尾0 + 尾1showchi + 尾2Daxil + 尾3Sizei + 尾4ROAi + 尾5尾tRi + 尾6E蔚i + 尾71803i + 蔚i
Chapter 6 Study conclusions and policy recommendations
In the fifth chapter , the empirical research results show that , after the influence of other variables is controlled , the positive correlation between the mandatory rotation and the audit quality of the signed certified public accountants , although the correlation coefficient is small , does not negate the role of the compulsory rotation system in improving the quality of audit .
The author also analyzes the problems in the actual implementation of the compulsory rotation system in combination with the actual situation of our country , that is , it leads to the failure of the compulsory rotation system to play a good role in improving the quality of audit .
In the light of the above situation , the author puts forward some relevant policy suggestions : ( 1 ) strengthening the professional ethics training of CPA ; ( 2 ) speeding up the development of China ' s accounting firms , strengthening the contingent of high - quality professionals ; ( 3 ) constructing the auditing committee to hire auditors to improve the independence of auditors ; and ( 4 ) developing corresponding punishment measures as soon as possible to ensure the effective implementation of the compulsory rotation system . Finally , the significance and shortcomings of this paper are summarized .
2 . Main Contribution
On the basis of the deficiency of the market in the developed countries and the lack of a logistic regression analysis model for the relationship between the mandatory rotation and the quality of audit , this paper constructs a logistic regression model for the relationship between the mandatory rotation and the quality of audit , and also hopes that the research in this paper will help the Chinese security market regulator to improve the understanding of the relationship between the compulsory rotation system and the audit quality of our country , thus helping to improve the supervision and improve the independence of the audit .
( 1 ) The topic of the thesis is that this thesis has certain exploratory and forward - looking . According to incomplete statistics of relevant literatures , there are few special documents on the impact of forced rotation on audit quality .
( 2 ) From the perspective of research , the research angle of this thesis is relatively new . Most of the relevant researches on compulsory rotation are mainly based on the rotation of the firms , which is different from the previous research angle . In October 2003 , the paper discusses the effect of compulsory rotation of CPA on the quality of audit . This is a new perspective .
( 3 ) The research method : This thesis adopts the combination of normative analysis and empirical analysis to deeply discuss the subject . Through theoretical analysis , this paper expounds the influence of compulsory rotation on the quality of audit . In the empirical model , this paper puts forward the variable of compulsory rotation ( Switch , virtual variable ) of signing registered accountant as an important explanatory variable of the influence of forced rotation on audit quality .
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
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