会计师事务所规模、审计费用与审计质量研究

发布时间：2018-01-16 09:35

本文关键词：会计师事务所规模、审计费用与审计质量研究　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务舞弊事件一直从未间断过,从国内到国外层出不穷,使公众对审计行业提供的审计报告质量产生了严重怀疑,同时使整个审计行业的声誉遭受到严重伤害,因此提高审计质量是我国刻不容缓需要完成的任务。伴随着我国政府鼓励会计师事务所合并以及大批会计师事务所合并高潮的渐退,我国会计师事务所合并后的效果究竟如何,以及随着会计师事务所规模扩大所导致的审计收费增加,是否能够真正意义上提高审计质量?本文在会计师事务所经过多次合并高潮后进入稳步发展的前提下,研究沪深两市A股主板上市公司会计师事务所规模、审计收费与审计质量三者之间的关系,而且验证经济增加值具有强化审计费用与审计质量之间关系的作用。首先,本文介绍了研究该论文的背景以及研究该论文的作用。然后,本文回顾了相关文献,分类介绍会计师事务所规模与审计质量以及审计收费与审计质量的相关文献。本文紧接着说明会计师事务所规模、审计费用与审计质量之间关系的理论基础,引用声誉理论、规模效应理论和“深口袋”理论作为会计师事务所规模与审计质量研究的理论基础,公共产品理论、委托代理理论和信息不对称理论作为审计费用与审计质量研究的理论基础。最后,本文运用收集的数据验证提出的假设,得出最后的研究结论并提出与之对应的建议。本文选取2013-2015年沪深两市A股主板上市公司作为研究对象,通过对本文提出的两个模型进行实证分析验证了相关假设。经过数据收集与处理发现,会计师事务所规模、审计收费与审计质量之间存在着显著的相关关系,且经济增加值强化了审计费用与审计质量之间的相关关系。因此针对该研究结果,本文在会计师事务所规模以及审计费用两个方面提出相应的对策建议,以期为提高审计质量进而促进审计市场有序发展提供有帮助的方法。
[Abstract]:Financial fraud has never stopped, from domestic to foreign endlessly, which makes the public have serious doubts about the quality of audit reports provided by the audit industry, and at the same time, the reputation of the entire audit industry has been seriously damaged. Therefore, to improve the audit quality is an urgent task to be completed in our country. Along with our government to encourage the merger of accounting firms and a large number of accounting firms to merge with the tide of gradual retreat. What is the effect of the merger of accounting firms in China, and with the increase of audit fees caused by the expansion of the scale of accounting firms, can the audit quality be improved in a real sense? Under the premise of steady development of accounting firms after many times of merger climax, this paper studies the relationship among the scale of accounting firms, audit fees and audit quality of listed companies listed on the main board of Shanghai and Shenzhen A-shares. And to verify the role of economic value added to strengthen the relationship between audit costs and audit quality. First, this paper introduces the background of the study and the role of the paper. Then, this paper reviews the relevant literature. Classification of the scale and audit quality of accounting firms as well as audit fees and audit quality related literature. Then this paper explains the theoretical basis of the relationship between the size of accounting firms audit fees and audit quality. The reputation theory, the scale effect theory and the "deep pocket" theory are cited as the theoretical basis of the research on the scale and audit quality of accounting firms, and the theory of public goods. The principal-agent theory and asymmetric information theory are the theoretical basis for the study of audit costs and audit quality. Finally, this paper uses the collected data to verify the hypothesis. Finally, the conclusion is drawn and the corresponding suggestions are put forward. In this paper, the Shanghai and Shenzhen A-share main Board listed companies from 2013 to 2015 are selected as the research object. Through the empirical analysis of the two models proposed in this paper, the hypothesis is verified. After data collection and processing, it is found that there is a significant correlation between the scale of accounting firms, audit fees and audit quality. And the economic added value strengthens the correlation between audit cost and audit quality. Therefore, in view of the research results, this paper puts forward the corresponding countermeasures and suggestions in two aspects: the scale of accounting firm and audit cost. In order to improve the audit quality and promote the orderly development of the audit market to provide a helpful method.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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