我國上市公司中報自愿審計需求動機的實證研究
發(fā)布時間：2018-09-10 13:21
【摘要】： 企業(yè)對外部審計服務(wù)的需求起源于促進商業(yè)社會中契約當(dāng)事人(包括股東、債權(quán)人、管理層以及潛在投資者等)之間的交易順利進行。在獨立審計市場中,供給和需求雙方是市場中的主體,作為獨立審計的需求方,它如何運動直接關(guān)系到獨立審計質(zhì)量的高低以及整個審計市場的良好運作。近幾年國內(nèi)外出現(xiàn)了多起會計造假和會計丑聞事件,并直接導(dǎo)致了為其提供審計服務(wù)的注冊會計師事務(wù)所的倒閉,使得國內(nèi)外審計市場正經(jīng)歷著前所未有的考驗,在這種情況下研究獨立審計的需求就顯得尤為重要。 會計學(xué)術(shù)界圍繞企業(yè)審計需求進行了卓有成效的大量研究,但是這些研究在很大程度上忽略了轉(zhuǎn)型經(jīng)濟國家的固有特征,因而使得其研究結(jié)論的普遍適用性受到很大局限,從而不能達到解釋和預(yù)測轉(zhuǎn)型經(jīng)濟國家審計實務(wù)的目的。基于上述原因,本文擬運用理論分析和實證檢驗的方法來探討我國轉(zhuǎn)型經(jīng)濟時期上市公司審計需求的理論和實務(wù)問題,進而改善上市公司的內(nèi)外部治理環(huán)境,使得外部獨立審計成為企業(yè)的內(nèi)在自發(fā)需求,從而促進注冊會計師行業(yè)的健康快速發(fā)展。論文的研究工作從層次上分為三個部分,相應(yīng)的研究內(nèi)容和結(jié)論如下: 論文第一部分包括第2章。其研究內(nèi)容主要是在介紹和評析審計需求的委托代理理論、信息假說、信號傳遞假說和保險假說的基礎(chǔ)上,運用規(guī)范分析方法探討了上述理論(或假說)在轉(zhuǎn)型經(jīng)濟國家的適用性和現(xiàn)實約束。 論文第二部分包括第3章和第4章。該部分是整個論文的核心,其中,第3章通過研究樣本和控制樣本的一一配對,并運用均值檢驗、Wilcoxon符號等級檢驗以及Logistic回歸方法檢驗了我國上市公司中報自愿審計需求的動機以及影響我國上市公司中報自愿審計需求的因素。結(jié)果發(fā)現(xiàn):我國上市公司為緩解代理沖突和向市場傳遞業(yè)績信號,有動力自發(fā)聘請外部獨立審計;同時企業(yè)的代理成本、負債比例、規(guī)模、凈資產(chǎn)收益率和獨立董事機制都是促進我國上市公司選擇外部獨立審計的重要因素。第4章通過自愿審計公司會計盈余質(zhì)量的研究檢驗了企業(yè)選擇外部獨立審計的經(jīng)濟后果,首先在研究樣本和控制樣本的一一配對基礎(chǔ)上,應(yīng)用單變量檢驗了影響我國上市公司操控性應(yīng)計利潤的主要因素,然后進行了自愿審計公司會計盈余質(zhì)量的多元線性回歸分析。結(jié)果發(fā)現(xiàn):對于我國上市公司,經(jīng)審計的企業(yè)會計信息的激進度相對未經(jīng)審計的企業(yè)要低,其操控性應(yīng)計利潤前者顯著小于后者,審計確實能夠限制管理當(dāng)局的機會主義行為從而提高會計盈余質(zhì)量。 論文第三部分包括第5章,其研究內(nèi)容主要是在總結(jié)論文第二部分實證研究結(jié)論的啟示基礎(chǔ)上,從創(chuàng)造和引導(dǎo)上市公司自發(fā)的、高質(zhì)量的審計需求入手,提出相關(guān)的對策建議。這些對策建議包括:①加快國有股減持等優(yōu)化上市公司股權(quán)結(jié)構(gòu)的設(shè)想;②完善獨立董事制度和建立有效激勵機制的長遠規(guī)劃。
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F276.6;F239.4
本文編號：2234562
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F276.6;F239.4
【引證文獻】
相關(guān)期刊論文 前1條
1 任敬;;企業(yè)財務(wù)報告自愿審計動因分析研究[J];鐵道運輸與經(jīng)濟;2013年05期
，本文編號：2234562
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