內部控制、審計師行業(yè)專長與財務重述的相關性研究
發(fā)布時間：2018-08-30 15:23
【摘要】：財務報告作為企業(yè)財務信息的載體,對外公布后,有利于外部信息使用者掌握企業(yè)的相關信息,也能夠優(yōu)化投資者的投資決策。財務重述原本是一種糾錯機制,旨在及時更正相關信息以避免給利益相關者造成重大損失。但近年來,財務重述逐漸演變?yōu)楣芾碚卟倏v盈余的工具,在很大程度上降低了財務報告的真實性和可靠性,造成了投資者信心喪失、資源配置失效等經濟后果。財務重述問題引起了廣泛關注,學者們通過規(guī)范或實證研究找尋其產生的原因及能有效抑制財務重述行為的措施。研究發(fā)現,內部控制和審計師行業(yè)專長都對會計信息和財務報告存在一定程度的影響。財務重述本質上是發(fā)布了錯誤的財務報告的企業(yè)通過向外界披露補充或更正公告以糾正財務數據的行為。那么,內部控制和審計師行業(yè)專長是否會影響財務重述?倘若有影響,內部控制和審計師行業(yè)專長之間又存在怎樣的相互關系,是替代還是互補?這些都是本文將要探討并解決的問題。本文旨在研究內部控制、審計師行業(yè)專長與財務重述的關系。本文的價值在于不僅能為企業(yè)內部控制體系的完善和內部控制質量的提升提供建議,而且能為企業(yè)管理者合理選擇外部審計師、提升會計信息決策有用性提供幫助。本文正文部分應用規(guī)范和實證兩種研究方法對內部控制、審計師行業(yè)專長與財務重述的關系進行分析。本文的行文思路為:首先,界定財務重述和審計師行業(yè)專長的相關概念。其次,分別對內部控制、審計師行業(yè)專長對財務重述的影響及這兩個因素之間的關系進行理論論述,據此提出假設。再次,選取內部控制指數的自然對數來衡量企業(yè)的內部控制質量,使用行業(yè)市場份額法計算審計師行業(yè)專長,并從迪博公司的專項數據庫和國泰安數據庫中獲得相關數據。最后,運用實證分析方法驗證本文的三個假設,并得出相應結論。本文實證研究結果表明,內部控制質量的高低會影響企業(yè)發(fā)生財務重述的概率,由具備行業(yè)專長的會計師事務所對企業(yè)進行審計,也能在一定程度上控制企業(yè)的財務重述行為。內部控制和審計師行業(yè)專長均能有效抑制財務重述,從而提高企業(yè)財務報告的信息質量和決策價值。同時,本文樣本數據的回歸結果也顯示,內部控制會削弱審計師行業(yè)專長在降低財務重述發(fā)生率方面的作用,即內部控制和審計師行業(yè)專長在抑制財務重述方面存在替代關系。因此,企業(yè)應當結合相關制度并聯合相應機構,構建企業(yè)文化,建立薪酬制度,充分發(fā)揮監(jiān)管部門和審計機構的作用。并且,企業(yè)也不應簡單地采取提高內部控制質量或聘請具備行業(yè)專長的事務所的方式來治理財務重述現象,而應權衡各個影響因素,最大限度地降低重述發(fā)生率。會計師事務所應注重行業(yè)專長的培養(yǎng),建設形象好、質量高的本土事務所品牌,進而形成成熟的審計服務體系。我國也應加快相關法律法規(guī)的完善進程,構建財務重述報告的統一標準,規(guī)范企業(yè)財務重述。本文的創(chuàng)新點在于:關于內部控制與財務重述,或審計師行業(yè)專長與財務重述研究的文獻較多,而尚未有學者對二者在影響財務重述方面的相互關系進行分析。本文不僅驗證了內部控制及審計師行業(yè)專長與財務重述均存在顯著負相關關系,而且將樣本分為內部控制較好和較差樣本組,并構建內部控制與審計師行業(yè)專長的交乘項,分別進行Logit回歸分析,得出了內部控制與審計師行業(yè)專長在抑制財務重述方面存在替代關系的結論。一方面,本文對財務重述的研究不僅包括單一因素的影響,還涉及因素之間的關系。另一方面,本文為企業(yè)提供了抑制財務重述的路徑,也為企業(yè)在采取相應措施降低財務重述發(fā)生的概率時,對多個措施進行權衡,并選擇最適合自身的方式提供了依據。
[Abstract]:Financial report, as the carrier of financial information of an enterprise, is beneficial to the users of external information to grasp the relevant information of the enterprise and optimize the investment decisions of investors after it is published. It has gradually evolved into a tool for managers to manipulate earnings, greatly reducing the authenticity and reliability of financial reports, resulting in loss of investor confidence, ineffective allocation of resources and other economic consequences. The study finds that both internal control and auditor expertise have a certain degree of impact on accounting information and financial reporting. Financial restatement is essentially the behavior of enterprises that issue false financial reports to correct financial data by disclosing supplementary or corrective announcements to the outside world. Does teacher industry expertise affect financial restatement? If so, what is the relationship between internal control and auditor industry expertise, and whether it is a substitute or a complementary one? These are the questions to be explored and solved in this paper. The purpose of this paper is to study the relationship between internal control, auditor industry expertise and financial restatement. It can not only provide suggestions for the perfection of the internal control system and the improvement of the quality of internal control, but also help the managers to choose the external auditors reasonably and enhance the usefulness of accounting information decision-making. This paper defines the concepts of financial restatement and auditor's professional expertise. Secondly, it discusses the internal control, the influence of auditor's professional expertise on financial restatement and the relationship between these two factors, and puts forward the hypothesis. However, logarithm is used to measure the quality of internal control, and the method of industry market share is used to calculate the auditor's industry expertise, and relevant data is obtained from the special database of Debber and Cathay's database. Finally, the three hypotheses are verified by empirical analysis method and corresponding conclusions are drawn. The quality of control will affect the probability of financial restatement. Auditing the enterprise by an accounting firm with professional expertise can also control the financial restatement behavior to a certain extent. Both internal control and professional expertise of auditors can effectively restrain financial restatement, thereby improving the information quality of financial reports. At the same time, the regression results of the sample data also show that internal control will weaken the role of auditor industry expertise in reducing the incidence of financial restatement, that is, there is an alternative relationship between internal control and auditor industry expertise in restraining financial restatement. In addition, enterprises should not simply improve the quality of internal control or employ firms with industry expertise to control financial restatement, but should weigh the various factors to minimize the rate of restatement. Teachers'firms should pay attention to the cultivation of professional expertise, build a good image and high-quality local firm brand, and then form a mature audit service system. China should also speed up the improvement process of relevant laws and regulations, build a unified standard of financial restatement report, and standardize enterprise financial restatement. This paper not only verifies that there is a significant negative correlation between internal control and auditor industry expertise and financial restatement, but also divides the samples into better internal control and better financial restatement. The inferior sample group and the multiplier of internal control and auditor's professional expertise are constructed. Logit regression analysis is carried out to draw the conclusion that there is a substitution relationship between internal control and auditor's professional expertise in restraining financial restatement. On the other hand, this paper provides a path for enterprises to restrain financial restatement, and also provides a basis for enterprises to weigh several measures and choose the most suitable way when taking corresponding measures to reduce the probability of financial restatement.
【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4
本文編號：2213488
[Abstract]:Financial report, as the carrier of financial information of an enterprise, is beneficial to the users of external information to grasp the relevant information of the enterprise and optimize the investment decisions of investors after it is published. It has gradually evolved into a tool for managers to manipulate earnings, greatly reducing the authenticity and reliability of financial reports, resulting in loss of investor confidence, ineffective allocation of resources and other economic consequences. The study finds that both internal control and auditor expertise have a certain degree of impact on accounting information and financial reporting. Financial restatement is essentially the behavior of enterprises that issue false financial reports to correct financial data by disclosing supplementary or corrective announcements to the outside world. Does teacher industry expertise affect financial restatement? If so, what is the relationship between internal control and auditor industry expertise, and whether it is a substitute or a complementary one? These are the questions to be explored and solved in this paper. The purpose of this paper is to study the relationship between internal control, auditor industry expertise and financial restatement. It can not only provide suggestions for the perfection of the internal control system and the improvement of the quality of internal control, but also help the managers to choose the external auditors reasonably and enhance the usefulness of accounting information decision-making. This paper defines the concepts of financial restatement and auditor's professional expertise. Secondly, it discusses the internal control, the influence of auditor's professional expertise on financial restatement and the relationship between these two factors, and puts forward the hypothesis. However, logarithm is used to measure the quality of internal control, and the method of industry market share is used to calculate the auditor's industry expertise, and relevant data is obtained from the special database of Debber and Cathay's database. Finally, the three hypotheses are verified by empirical analysis method and corresponding conclusions are drawn. The quality of control will affect the probability of financial restatement. Auditing the enterprise by an accounting firm with professional expertise can also control the financial restatement behavior to a certain extent. Both internal control and professional expertise of auditors can effectively restrain financial restatement, thereby improving the information quality of financial reports. At the same time, the regression results of the sample data also show that internal control will weaken the role of auditor industry expertise in reducing the incidence of financial restatement, that is, there is an alternative relationship between internal control and auditor industry expertise in restraining financial restatement. In addition, enterprises should not simply improve the quality of internal control or employ firms with industry expertise to control financial restatement, but should weigh the various factors to minimize the rate of restatement. Teachers'firms should pay attention to the cultivation of professional expertise, build a good image and high-quality local firm brand, and then form a mature audit service system. China should also speed up the improvement process of relevant laws and regulations, build a unified standard of financial restatement report, and standardize enterprise financial restatement. This paper not only verifies that there is a significant negative correlation between internal control and auditor industry expertise and financial restatement, but also divides the samples into better internal control and better financial restatement. The inferior sample group and the multiplier of internal control and auditor's professional expertise are constructed. Logit regression analysis is carried out to draw the conclusion that there is a substitution relationship between internal control and auditor's professional expertise in restraining financial restatement. On the other hand, this paper provides a path for enterprises to restrain financial restatement, and also provides a basis for enterprises to weigh several measures and choose the most suitable way when taking corresponding measures to reduce the probability of financial restatement.
【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4
【參考文獻】
相關期刊論文 前10條
1 曾君睿;榮睿;張佳昱;;審計師個人行業(yè)專長與財務重述[J];中國管理信息化;2016年03期
2 孫偉;張琳;;董事會特征對財務重述的影響研究——基于滬深A股制造業(yè)上市公司[J];會計之友;2015年23期
3 楊萌;;上市公司財務重述統計分析[J];財會通訊;2015年28期
4 王玲;;財務重述與公司治理——來自上市公司的數據[J];財會通訊;2015年26期
5 徐艷萍;王琨;;審計師聯結與財務報表重述的傳染效應研究[J];審計研究;2015年04期
6 楊清香;姚靜怡;張晉;;與客戶共享審計師能降低公司的財務重述嗎?——來自中國上市公司的經驗證據[J];會計研究;2015年06期
7 王珍義;唐瀚瀚;徐雪霞;李偉;;內部控制與財務重述:以金字塔股權層級和鏈條為調節(jié)效應[J];財會月刊;2015年15期
8 陳麗英;;董事會特征與盈余重述[J];財會通訊;2015年12期
9 李然;;內部控制審計、事務所行業(yè)專長與盈余管理[J];會計之友;2015年03期
10 曲琳琳;;審計師行業(yè)專長與財務重述的實證研究[J];會計之友;2015年02期
，本文編號：2213488
本文鏈接：http://www.sikaile.net/jingjilunwen/sjlw/2213488.html
教材專著
