【摘要】： 會計師事務所規(guī)模和審計質(zhì)量之間的關(guān)系一直以來都是審計行業(yè)及學術(shù)界關(guān)注的一個焦點問題。國外的現(xiàn)有文獻大多得到了“大規(guī)模即高質(zhì)量”的結(jié)論,并且也發(fā)現(xiàn)投資者能夠正確地認識到這一事實;但是中國的學者們還沒有就此達成一致。本文利用會計盈余價值相關(guān)性的回報模型,試圖從投資者這一較新的角度切入,以研究和發(fā)現(xiàn)我國會計師事務所的規(guī)模與投資者感知的審計質(zhì)量之間的關(guān)系。 基于會計師事務所統(tǒng)計特征的分析,我們將本文中的“大所”確定為2001年到2006年間平均上市公司客戶數(shù)大于27家的事務所,使用的數(shù)據(jù)范圍包括2001年到2005年中國資本市場滬深兩市所有的A股上市公司。研究后發(fā)現(xiàn),規(guī)模大的事務所并不能顯著增加其客戶的會計盈余價值相關(guān)性,且穩(wěn)健性檢驗也沒有改變這一結(jié)果。因此本文的結(jié)論是,在我國目前的制度環(huán)境下,事務所規(guī)模不會影響投資者對審計質(zhì)量的感知和判斷,即投資者認為規(guī)模大的事務所和規(guī)模小的事務所的審計質(zhì)量沒有差異。這一制度特征對政府制定行業(yè)政策、上市公司聘請會計師事務所具有一定的參考價值。
[Abstract]:The relationship between the size of accounting firms and audit quality has always been a focus of the audit industry and academia. Most of the existing foreign literature has come to the conclusion that "large scale is high quality" and that investors are able to recognize this fact correctly, but Chinese scholars have not yet reached an agreement on this point. Using the return model of accounting earnings value correlation, this paper attempts to explore the relationship between the size of accounting firms and the audit quality perceived by investors from the perspective of investors. Based on the analysis of the statistical characteristics of accounting firms, we define the "big houses" in this paper as the firms with more than 27 clients in the period from 2001 to 2006. The range of data used includes all A-share listed companies in China's capital markets, Shanghai and Shenzhen from 2001 to 2005. It is found that large firms can not significantly increase the correlation of earnings value of their clients, and the conservatism test does not change the results. Therefore, the conclusion of this paper is that under the current institutional environment of our country, firm size will not affect investors' perception and judgment of audit quality, that is, investors think that there is no difference in audit quality between large firms and small firms. This system characteristic has certain reference value to the government to make the profession policy and the listed company to employ the accounting firm.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F233;F239.4;F224

【引證文獻】

相關(guān)碩士學位論文 前2條

1 程永泉;會計師事務所規(guī)�；l(fā)展與審計質(zhì)量研究[D];北京工商大學;2010年

2 馬熙辰;會計師事務所合并對審計質(zhì)量的影響分析[D];東北財經(jīng)大學;2012年

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本文編號：2317733