【摘要】：企業(yè)集團是當前資本市場的主要企業(yè)組織形式,在推動社會和資本市場發(fā)展中扮演著重要的角色。企業(yè)集團對下屬子公司的控制方式通常為持股型結(jié)構(gòu)的模式,使得企業(yè)集團內(nèi)公司具有股權(quán)結(jié)構(gòu)較為集中的特征,由此也導致大股東與中小股東及其他利益相關(guān)者的沖突較為激烈。為了解決企業(yè)集團內(nèi)部的代理問題,外部審計作為一項較為有效的手段也在一直發(fā)揮著作用。隨著我國有關(guān)部門先后出臺的相關(guān)文件,對企業(yè)集團選擇同一家會計師事務(wù)所開展集團內(nèi)審計工作進行了原則性規(guī)定,使得企業(yè)集團選擇同一家事務(wù)所審計的現(xiàn)象在我國變得較為常見。而此類審計方式也將使得審計客戶對會計師事務(wù)所的重要性提高,可能導致注冊會計師獨立性喪失進而財務(wù)報表審計質(zhì)量的降低的后果。因此,企業(yè)集團采用同一事務(wù)所進行審計是否適應于中國資本市場仍有待研究。本研究將企業(yè)集團審計劃分為集團統(tǒng)一審計和集團非統(tǒng)一審計,并將其作為研究對象,探究集團審計模式與審計質(zhì)量的關(guān)系。同時,本研究引入審計結(jié)構(gòu)等因素,以探究不同的審計結(jié)構(gòu)對集團審計模式和審計質(zhì)量所產(chǎn)生不同的調(diào)節(jié)效應。本研究以2008年至2015年上市公司數(shù)據(jù)為基礎(chǔ),以上市公司資產(chǎn)為權(quán)重對相應變量進行加權(quán)以獲得企業(yè)集團研究數(shù)據(jù)。通過Stata軟件對假設(shè)進行實證分析驗證,得出相關(guān)結(jié)論。通過實證研究,結(jié)果表明:(1)集團統(tǒng)一審計比例與審計質(zhì)量的關(guān)系為顯著負向效應,即集團統(tǒng)一審計會導致審計質(zhì)量降低;(2)集團統(tǒng)一審計大所比例對集團統(tǒng)一審計比例與盈余管理程度的關(guān)系不具有顯著調(diào)節(jié)作用;(3)集團非統(tǒng)一審計大所比例對集團統(tǒng)一審計比例與盈余管理程度的關(guān)系具有顯著正向調(diào)節(jié)作用;(4)集團統(tǒng)一審計組成部分重要性比例對集團統(tǒng)一審計比例與盈余管理程度的關(guān)系具有顯著正向調(diào)節(jié)作用;(5)集團非統(tǒng)一審計組成部分重要性比例對集團統(tǒng)一審計比例與盈余管理程度的關(guān)系具有顯著負向調(diào)節(jié)作用。本文對相關(guān)結(jié)果進行了分析,并提出了相應的建議。
[Abstract]:Enterprise group is the main organization form of capital market at present and plays an important role in promoting the development of society and capital market. The control mode of enterprise group over subsidiary company is usually the mode of shareholding structure, which makes the company in the enterprise group have the characteristics of concentrated ownership structure. This also leads to the conflict between large shareholders and minority shareholders and other stakeholders. In order to solve the internal agency problem of enterprise group, external audit, as a more effective means, has been playing a role. With the relevant documents issued successively by the relevant departments in our country, the principle provisions have been made for the enterprise group to select the same accounting firm to carry out the internal audit work within the group. The phenomenon that enterprise groups choose the same firm audit becomes more common in our country. This kind of audit method will also increase the importance of audit clients to accounting firms, which may lead to the loss of the independence of certified public accountants and the deterioration of the audit quality of financial statements. Therefore, whether the same firm is suitable for Chinese capital market is still to be studied. In this study, the enterprise group audit is divided into group unified audit and group non-unified audit, and it is regarded as the research object to explore the relationship between group audit mode and audit quality. At the same time, this study introduces audit structure and other factors to explore the different effects of different audit structure on group audit mode and audit quality. This study is based on the data of listed companies from 2008 to 2015, and takes the assets of listed companies as the weights to weight the corresponding variables to obtain the enterprise group research data. The hypothesis is verified by Stata software, and the relevant conclusions are obtained. Through empirical research, the results show that: (1) the relationship between the proportion of unified audit and audit quality is a significant negative effect, That is, the unified audit of the group will lead to the decrease of audit quality; (2) the proportion of the unified audit institutes in the group does not play a significant role in regulating the relationship between the proportion of the unified audit of the group and the degree of earnings management; (3) the proportion of the non-unified audit institutes in the group has no significant effect on the group. The relationship between the proportion of unified audit and the degree of earnings management has a significant positive adjustment; (4) the proportion of the importance of the unified audit component of the group has a significant positive adjustment to the relationship between the proportion of unified audit and the degree of earnings management. (5) the importance ratio of group non-unified audit component has a significant negative adjustment effect on the relationship between group unified audit proportion and earnings management degree. In this paper, the related results are analyzed, and the corresponding suggestions are put forward.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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本文編號：2230840