会计师事务所行业专长与审计质量相关性研究

发布时间：2018-01-11 20:10

本文关键词：会计师事务所行业专长与审计质量相关性研究　出处：《天津财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：专业胜任能力是注册会计师审计质量的重要保证,事务所行业专长是事务所专业胜任能力的集中表现。事务所行业专长能力与其提供的审计服务的质量之间存在的相关关系让我们在关注审计质量的同时,也更多的关注事务所行业专长。提高事务所行业专长能有效提高审计质量,有利于提高事务所的竞争能力,有利于减少财务舞弊的发生,有利于企业审计成本的降低,更有利于我国资本市场的有效运行。我国对事务所行业专长与审计质量的相关关系的研究较晚,研究方法不完善,研究成果较匮乏。因此,研究事务所行业专长与审计质量的相关关系在理论与实践上都有很强的意义。文章吸收国内外学者的研究成果并采用规范与实证研究相结合的方法,运用2011、2012、2013年我国审计市场的12大行业(除金融、保险行业)的上市公司数据,共6384个有效样本,对事务所行业专长能力与其提供审计服务的质量之间的相关性进行了实证研究,旨在验证会计师事务所行业专长与审计质量正向相关的假设。通过研究,实证结果有效的说明了会计师事务所行业专长与审计质量的正向相关关系,并通过了显著性检验。文章的主要内容如下。第一章为导论。首先介绍文章的研究背景与研究意义,然后对国内外相关研究结论进行了综合性陈述,之后介绍了本文的研究框架与研究方法,最后介绍文章的创新之处以及研究中存在的不足。第二章为论文的相关理论支撑。首先介绍文章所依托的基础理论,主要包括委托代理理论、市场竞争理论、产品差异化理论、声誉理论等。其次介绍会计师事务所行业专长和审计质量的相关概念以及各自所使用的替代变量,并重点介绍各种替代方法的优缺点。第三章为实证研究设计。第一部分是文章的相关假设,第二部分是样本的选择和数据的主要来源,第三部分是文章所要选取的变量以及使用的相关模型是如何设计的。本文使用行业市场份额计算会计师事务所行业专长,使用可操控应计利润替代审计质量。第四章为实证研究部分。主要包括对模型的描述性分析、相关性分析与多元回归分析以及稳健性检验。第五章为文章得出的结论。即会计师事务所行业专长与审计质量存在正相关关系。并从事务所、政府以及审计人员等角度提出了相关建议。
[Abstract]:Professional competence is an important guarantee for the CPA audit quality, auditor industry expertise is focused on the performance of the professional competence of the firm. The relationship between the quality of audit services industry expertise ability and provide let us attention to audit the quality at the same time, also industry concern more expertise. Improve the firm industry expertise can improve audit quality, is conducive to improve the firm's competitive ability, reduce the occurrence of financial fraud, to reduce the audit cost, more conducive to the effective operation of the capital market of our country. Late study related to firm industry expertise and audit quality in our country, the research method is not perfect, so the research results are lack of. And related research firm industry expertise and audit quality has a very strong meaning in theory and practice. The method of absorbing the research results of scholars at home and abroad and combining normative and empirical research, the 12 major industries by the audit market in China for 201120122013 years (in addition to the financial and insurance industry) the data of listed companies, a total of 6384 valid samples, the correlation between the quality of expertise and industry firm to provide audit services for the empirical the research aimed to verify the hypothesis, expertise and audit quality is positively related to the CPA industry. Through the research, the empirical results illustrate the effective positive relationship between auditor industry expertise and audit quality, and through a significant test. The main contents are as follows. The first chapter is introduction. Introduces the research background and significance of the research then, the domestic and foreign research conclusion makes a comprehensive statement, then introduces the research framework and research methods of this paper, the dielectric The shortcomings of Shaoxing innovation and research in the relevant theoretical support. The second chapter is the paper. This paper first introduced the basic theory on, including principal-agent theory, market competition theory, product differentiation theory, reputation theory. Secondly introduces relevant concepts of the accounting firm industry expertise and audit quality as well as the alternative variable their use, and introduces the advantages and disadvantages of various alternative methods. The third chapter is the design of empirical research. The first part is the hypothesis of the article, the second part is the main source of sample selection and data, the third part of the article is to select the variables and the relevant model is how to design. This paper use industry market share calculation of the accounting firm industry expertise, the use of discretionary accruals to replace the audit quality. The fourth chapter is the empirical research part mainly includes. The analysis on the model descriptive, correlation analysis and multiple regression analysis and robustness test. The fifth chapter is the conclusion of this paper. There is a positive correlation between auditor industry expertise and audit quality. And from the firm, and government auditors put forward related suggestions.

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233;F239.4

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