审计行为及其经济分析研究

发布时间：2018-02-22 13:04

本文关键词： 审计行为审计行为　出处：《西南交通大学》2006年博士论文　论文类型：学位论文

【摘要】：近来上市公司舞弊案件和民间审计失败案件不断曝光，如国内的银光厦、国外的安然公司、施乐公司等，再次引发资本市场的恐慌和公众的强烈不满，国际5大会计师事务所之一的安达信和国内中天勤会计师事务所也因不良审计行为而倒闭，民间审计面临着严峻的信用甚至生存危机。审计行为从没有象现在这样受到国内外的一致关注，并成为全球范围内亟待解决的问题。本文在西方审计行为理论研究的影响和启发下，试图借鉴行为科学、心理学、社会学、管理学、组织行为学等相关学科内容以及现有的审计理论研究成果，探索我国审计行为模式，并对审计行为规范、审计行为优化进行系统地研究，主要包括以下内容： (1) 介绍了论文研究的背景、理论意义和现实意义，并在综述国内外审计行为研究现状的基础上，提出了论文研究的方法、研究的主要命题以及框架结构。 (2) 通过对审计行为目标与审计目标概念的辨析，揭示了导引审计行为方向的关键因素是审计行为目标而非审计目标，并导出了涵盖审计目标、审计环境和审计行为动机三要素的审计行为目标函数。 (3) 在对审计行为目标函数变量进行全面分析的基础上导出审计行为模式。首先以人性假设理论为基础，，通过对审计发展历程的考察，揭示了审计行为主体人性观的演变过程，以及现代社会中审计行为主体所拥有的复杂人性观。并在全面阐述市场经济与公司报告链关系、以及审计在公司报告链中位置的基础上，通过对审计本质的探讨，理清了审计行为主体在社会经济结构中的重要地位。然后，在全面考察审计环境因素的基础上，以影响审计行为关键因素——审计关系为切入点作认真剖析，理想的三角制衡的审计关系在现实中诱变为缺乏制约的直线结构，审计关系角色错位，导致审计人在审计行为实施过程中忽略投资人的利益，审计行为偏离对其职能的社会需求，需要依靠审计诉讼等制度性惩罚约束引导审计行为实现社会目标。最后根据以上研究结果将审计目标、审计环境以及审计行为主体动机整合进审计行为模式之中。 (4) 利用现代经济理论和分析工具，对审计行为人决策过程进行经济分析。分析结果表明，不合理的公司治理结构诱致经营者对虚假审计意见的强烈需求，引致审计市场有效性降低或无效，致使注册会计师无法保持公正独立，审计合谋成为审计人权衡利益和风险后的“理性”选择。 (5) 对审计诉讼风险与审计行为关系进行深入地研究，发现潜在诉讼风险并没有引起我国审计人的足够的重视，也未对审计行为产生重大影响，这源于现阶段我国审计诉讼风险转化为现实损失的可能性较小。利用美国经济学家席勒的产业组织模式对中国审计组织行为的现状进行分析，揭示了中国审计行业存在行业组织结构过渡分散，产业集中度低，行政垄断和过度竞争并存，国际竞争力差等问题。 (6) 在对审计行为规范概念进行界定的基础上，对审计行为规范的动因、作用及其理论依据进行了探讨。在分别对审计行为法律规范、审计行为道德规范发展历程考察的基础上，对二者的范畴、作用机制、联系以及各自的局限进行了解析，对我国审计行为规范的现状及其不足进行了研究，并提出了改进我国审计行为规范具
[Abstract]:The recent fraud cases of listed companies and private audit failure cases have been revealed, such as domestic silver Xiamen, foreign Enron Corp, Xerox Co, once again aroused strong dissatisfaction of the capital market and the public panic, one of the 5 major international accounting firm Arthur Andersen and domestic Zhongtianqin accounting firms because of adverse audit behavior and collapse of civil audit faces even severe credit crisis of survival. The audit behavior have never been concerned by domestic and abroad, and become a worldwide urgent issue.
In this paper the Western audit behavior theory on the influence and inspiration, trying to learn from the behavioral science, psychology, sociology, management science, organizational behavior and other related subjects as well as the existing audit theory research, explore the mode of auditing behavior in our country, and the audit behavior, audit behavior optimization was systematically studied, including the following contents:
(1) introduced the background, theoretical significance and practical significance of the paper. Based on the review of the current research situation of audit behavior at home and abroad, the paper puts forward the research methods, main research topics and framework structure.
(2) through the analysis of the audit objectives and audit target concept, reveals the key factors of auditing behavior is the guiding direction of auditing behavior objectives rather than the audit target, and derived the cover audit objectives, audit behavior objective function audit environment and audit motives of three elements.
(3) on the audit target function variables based on the comprehensive analysis of export audit behavior mode. First of all to the theory of human nature hypothesis as the foundation, through the investigation of the audit development process, reveals the auditing behavior evolution of human nature, human nature and complex modern society audit behavior have in view. A comprehensive exposition of the market economy and the company report chain, and audit based on company report chain position, through the discussion of the nature of the audit, the important position to clarify the auditing behavior in the social and economic structure. Then, based on a comprehensive study of the audit environment factors, the key factors affecting the behavior of audit: auditing relationship as a starting point for a careful analysis, the ideal triangle balance of auditing relationship in reality for lack of structural constraints of the linear mutation, audit relationship dislocation, caused by the audit Ignore the interests of investors in the implementation of the audit process, audit behavior deviation to its function of social needs, the need to rely on the audit litigation system of punishment constraint to guide the audit behavior to achieve social goals. Finally according to the above research results will be the audit objectives, audit environment and audit behavior motivation into auditing behavior pattern.
(4) the use of modern economic theory and analysis tool for economic analysis of the audit behavior decision-making process. The analysis results show that the strong demand of the unreasonable corporate governance structure induced operators of the false audit opinion, the effectiveness of the audit market caused by reduced or invalid, the CPA can not maintain the impartiality and independence of audit collusion become audit balance the benefits and risks after the "rational" choice.
(5) conducted a thorough research on the relationship between audit litigation risk and audit behavior, find the potential risk of litigation has not caused enough attention in our country audit, also did not have a significant impact on the audit behavior, the less likely source in the present stage of China's audit litigation risk into real loss. By American economist Schiller industrial organization mode status of organizational behavior Chinese audit analysis reveals China audit industry association structure transition dispersion, low industrial concentration, the coexistence of administrative monopoly and excessive competition, international competitiveness and poor.
(6) on the base of the definition of audit behavior concept, motivation of auditing norms of behavior, function and theoretical basis are discussed. On the basis of legal audit standards, audit behavior ethics development course of study, of the two category, mechanism, relation and limitations of the analysis of the present situation and insufficient audit norms of behavior in China was studied, and put forward the improvement of China's audit norms out

【学位授予单位】：西南交通大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.43

【参考文献】