新三板会计师事务所变更与审计质量研究
发布时间：2018-09-18 11:48
【摘要】：自2014年5月国务院再发文促进资本市场稳步市场化改革以来,市场将在资本市场中发挥越来越重要的作用。会计师事务所作为资本市场的重要参与主体,其出具的审计报告是其余市场主体进行判断决策的重要依据,因此审计质量的高低也与证券资本市场的健康运转紧密相关。“新三板”作为主要面向中小微企业的股份交易平台,自2013年12月31日起正式面向全国接收企业挂牌申请以来,截止2016年12月30日,“新三板”总市值已超过3万亿元,已成为我国构建多层次资本市场体系中的重要部分。相较于主板、中小板及创业板市场,“新三板”接受企业挂牌的准入门槛相对较低、风险较高,因此审计意见的可靠性更显重大。随着逐渐曝光的财务舞弊案,变更会计师事务所作为舞弊造假企业获取"清洁"审计意见的方式之一,正逐渐引起投资者以及监管层的关注。本文通过分析“新三板”变更会计师事务所的现状,并以此为基础展开实证研究,旨在探讨“新三板”中,变更会计师事务所行为与审计质量之间的关系。本文研究思路与主要创新在于:本文将变更会计师事务所与审计质量的关系讨论引入“新三板”领域。选用最新可靠数据展开研究,弥补了该领域变更会计师事务所的资料空白。这对促进投资者对变更行为产生后果的认识以及提示监管部门可能的监管重点,具有一定参考意义。此外,本文在解释变量的选取上与以往学者的研究有所区别。获取充分的审计证据是审计师发表客观公允的审计意见的基本前提。针对“新三板”中"扎堆"变更会计师事务所的现象,本文选取会计师事务所变更时点作为研究变量之一,展开其与审计质量的关系研究。本文有以下研究发现:“新三板”变更会计师事务所级差与审计质量存在显著相关性,具体表现为,公司将"较大规模"会计师事务所变更为"较小规模"会计师事务所后,其审计质量将降低。另外,“新三板”变更会计师事务所时点与审计质量存在显著相关性,具体表现为,变更事务所时间越晚,越临近4月30日(经审计的财务年表披露截止日)的公司,其审计质量越低。
[Abstract]:Since May 2014, when the State Council issued another paper to promote the steady marketization of capital markets, the market will play an increasingly important role in the capital market. As an important participant in capital market, the audit report issued by accounting firm is an important basis for other market subjects to judge and make decisions, so the audit quality is closely related to the healthy operation of the securities capital market. As a major stock trading platform for small and medium-sized enterprises, the "New third Board" has officially accepted applications for listing of enterprises from all over the country since December 31, 2013. As of December 30, 2016, the total market value of the "new third board" has exceeded 3 trillion yuan. It has become an important part of constructing multi-level capital market system in our country. Compared with the main board, the small and medium-sized board and the gem market, the entry threshold of the new third board to accept the listing of enterprises is relatively low and the risk is higher, so the reliability of the audit opinion is more significant. With the gradual exposure of financial fraud cases, the change of accounting firms as a fraud enterprises to obtain "clean" audit opinion, is gradually attracting the attention of investors and regulators. Based on the analysis of the current situation of the change of accounting firms on the new three boards, this paper aims to explore the relationship between the behavior of changing accounting firms and the audit quality in the new three boards. The main research ideas and innovations of this paper are as follows: this paper introduces the relationship between the change of accounting firms and audit quality into the field of "new three boards". Select the latest reliable data to carry out research, make up for the field of accounting firms change the data gap. It has some reference significance to promote the investors' understanding of the consequences of the change behavior and the possible regulatory focus of the regulatory authorities. In addition, the selection of explanatory variables is different from previous studies. Obtaining sufficient audit evidence is the basic premise for auditors to issue objective and fair audit opinions. In view of the phenomenon of "changing accounting firms in a pile" in "New three boards", this paper selects the point of change of accounting firms as one of the variables to study the relationship between the change of accounting firms and audit quality. In this paper, we find that there is a significant correlation between the difference of accounting firms' rank and audit quality in the "new three boards". The specific manifestation is that after the "larger scale" accounting firms are changed into "smaller" accounting firms, Its audit quality will be reduced. In addition, there is a significant correlation between the time point when the accounting firm is changed on the "new third board" and the audit quality. Specifically, the later the change of the firm is, the closer it is to the company on April 30 (the deadline for the disclosure of the audited financial chronology). Its audit quality is lower.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F233;F239.4
[Abstract]:Since May 2014, when the State Council issued another paper to promote the steady marketization of capital markets, the market will play an increasingly important role in the capital market. As an important participant in capital market, the audit report issued by accounting firm is an important basis for other market subjects to judge and make decisions, so the audit quality is closely related to the healthy operation of the securities capital market. As a major stock trading platform for small and medium-sized enterprises, the "New third Board" has officially accepted applications for listing of enterprises from all over the country since December 31, 2013. As of December 30, 2016, the total market value of the "new third board" has exceeded 3 trillion yuan. It has become an important part of constructing multi-level capital market system in our country. Compared with the main board, the small and medium-sized board and the gem market, the entry threshold of the new third board to accept the listing of enterprises is relatively low and the risk is higher, so the reliability of the audit opinion is more significant. With the gradual exposure of financial fraud cases, the change of accounting firms as a fraud enterprises to obtain "clean" audit opinion, is gradually attracting the attention of investors and regulators. Based on the analysis of the current situation of the change of accounting firms on the new three boards, this paper aims to explore the relationship between the behavior of changing accounting firms and the audit quality in the new three boards. The main research ideas and innovations of this paper are as follows: this paper introduces the relationship between the change of accounting firms and audit quality into the field of "new three boards". Select the latest reliable data to carry out research, make up for the field of accounting firms change the data gap. It has some reference significance to promote the investors' understanding of the consequences of the change behavior and the possible regulatory focus of the regulatory authorities. In addition, the selection of explanatory variables is different from previous studies. Obtaining sufficient audit evidence is the basic premise for auditors to issue objective and fair audit opinions. In view of the phenomenon of "changing accounting firms in a pile" in "New three boards", this paper selects the point of change of accounting firms as one of the variables to study the relationship between the change of accounting firms and audit quality. In this paper, we find that there is a significant correlation between the difference of accounting firms' rank and audit quality in the "new three boards". The specific manifestation is that after the "larger scale" accounting firms are changed into "smaller" accounting firms, Its audit quality will be reduced. In addition, there is a significant correlation between the time point when the accounting firm is changed on the "new third board" and the audit quality. Specifically, the later the change of the firm is, the closer it is to the company on April 30 (the deadline for the disclosure of the audited financial chronology). Its audit quality is lower.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F233;F239.4
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