事務(wù)所審計任期與審計質(zhì)量關(guān)系的實證研究
發(fā)布時間：2018-12-10 16:38
【摘要】：自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(wù)欺詐案件,使注冊會計師的行業(yè)聲譽(yù)受到了前所未有的沖擊,引發(fā)了注冊會計師行業(yè)嚴(yán)重的信任危機(jī)。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(guān)系。即是否會計師事務(wù)所任期過長,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(qiáng)制輪換制度。該問題是近年來監(jiān)管當(dāng)局、學(xué)術(shù)界、實務(wù)界等普遍關(guān)注的一個重要問題。無疑,為了提高審計質(zhì)量,審計師、審計項目負(fù)責(zé)人以及事務(wù)所的強(qiáng)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品質(zhì)卻是見仁見智,對于審計師應(yīng)否輪換就存在不同的看法,尚無一致性結(jié)論,需要實證證據(jù)評估審計師輪換對審計質(zhì)量的影響。本文的主要目的就在于探討在中國的背景下,會計師事務(wù)所任期與審計質(zhì)量的關(guān)聯(lián)性,以期為事務(wù)所定期輪換提供一些經(jīng)驗證據(jù)。 本文首先介紹了審計質(zhì)量的的涵義和特征,提出了審計質(zhì)量的技術(shù)性特征和獨立性特征。同時本文提出了審計質(zhì)量的影響因素。在第三章對事務(wù)所任期審計質(zhì)量的關(guān)系進(jìn)行了理論分析,以期對本文下一章的實證做出理論保證。第四章對會計師事務(wù)所任期與審計質(zhì)量的關(guān)系進(jìn)行了實證檢驗,以中國上市公司2004年到2006年數(shù)據(jù)為基礎(chǔ),以操控性應(yīng)計利潤絕對值作為審計質(zhì)量的替代指標(biāo),實證檢驗會計師事務(wù)所任期與審計質(zhì)量的關(guān)系,本文的研究為我國會計師事務(wù)所強(qiáng)制輪換政策的制定提供了有用的參考資料。即會計師事務(wù)所強(qiáng)制輪換可能是加強(qiáng)審計師獨立性和提高審計質(zhì)量的有效途徑。最后在第五章針對我國實行事務(wù)所強(qiáng)制輪換提出了現(xiàn)實的一些建議。
[Abstract]:Since the second half of 2001, a series of financial fraud cases of listed companies have occurred in the world, which has caused an unprecedented impact on the reputation of the CPA industry and caused a serious trust crisis in the CPA industry. When people analyze and reflect on the reasons why CPA has not found and disclosed the accounting fraud of listed companies, one of the problems often mentioned is the relationship between audit tenure and audit quality. That is, whether the term of office of accounting firms is too long, resulting in low audit quality. Therefore, there are a series of reform measures aimed at CPA industry at home and abroad, one of which is compulsory rotation system. In recent years, this issue is an important issue of general concern for regulatory authorities, academics and practitioners. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. However, whether the auditor rotation can really improve the audit quality is different. There are different views on whether the auditor should be rotated. There is no consistent conclusion. It needs empirical evidence to evaluate the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the tenure of accounting firms and audit quality under the background of China, in order to provide some empirical evidence for the periodic rotation of accounting firms. This paper first introduces the meaning and characteristics of audit quality, and puts forward the technical and independent characteristics of audit quality. At the same time, this paper puts forward the influencing factors of audit quality. In the third chapter, the author makes a theoretical analysis of the relationship between the audit quality of the firm tenure, in order to make a theoretical guarantee to the next chapter of this paper. The fourth chapter makes an empirical test on the relationship between the tenure of accounting firms and audit quality. Based on the data of Chinese listed companies from 2004 to 2006, the absolute value of accrual profits is taken as the substitute index of audit quality. The empirical study of the relationship between the tenure of the accounting firm and the audit quality provides a useful reference for the formulation of the mandatory rotation policy of the accounting firm in China. That is, mandatory rotation of accounting firms may be an effective way to strengthen auditor independence and improve audit quality. Finally, in the fifth chapter, some practical suggestions are put forward for the enforcement of firm rotation in China.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4
本文編號：2370890
[Abstract]:Since the second half of 2001, a series of financial fraud cases of listed companies have occurred in the world, which has caused an unprecedented impact on the reputation of the CPA industry and caused a serious trust crisis in the CPA industry. When people analyze and reflect on the reasons why CPA has not found and disclosed the accounting fraud of listed companies, one of the problems often mentioned is the relationship between audit tenure and audit quality. That is, whether the term of office of accounting firms is too long, resulting in low audit quality. Therefore, there are a series of reform measures aimed at CPA industry at home and abroad, one of which is compulsory rotation system. In recent years, this issue is an important issue of general concern for regulatory authorities, academics and practitioners. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. However, whether the auditor rotation can really improve the audit quality is different. There are different views on whether the auditor should be rotated. There is no consistent conclusion. It needs empirical evidence to evaluate the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the tenure of accounting firms and audit quality under the background of China, in order to provide some empirical evidence for the periodic rotation of accounting firms. This paper first introduces the meaning and characteristics of audit quality, and puts forward the technical and independent characteristics of audit quality. At the same time, this paper puts forward the influencing factors of audit quality. In the third chapter, the author makes a theoretical analysis of the relationship between the audit quality of the firm tenure, in order to make a theoretical guarantee to the next chapter of this paper. The fourth chapter makes an empirical test on the relationship between the tenure of accounting firms and audit quality. Based on the data of Chinese listed companies from 2004 to 2006, the absolute value of accrual profits is taken as the substitute index of audit quality. The empirical study of the relationship between the tenure of the accounting firm and the audit quality provides a useful reference for the formulation of the mandatory rotation policy of the accounting firm in China. That is, mandatory rotation of accounting firms may be an effective way to strengthen auditor independence and improve audit quality. Finally, in the fifth chapter, some practical suggestions are put forward for the enforcement of firm rotation in China.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4
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，本文編號：2370890
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