我国上市公司审计收费影响因素的分析

发布时间：2018-02-23 19:06

本文关键词： 审计收费影响因素多元线性回归分析　出处：《沈阳工业大学》2005年硕士论文　论文类型：学位论文

【摘要】：自从2001年以来,我国发生了接二连三的审计失败案例,这引起了社会各界人士对审计质量的关注,而审计收费作为联系被审计单位和注册会计师的“经济纽带”,会影响到审计质量,因此对审计收费的分析也逐渐开始得到重视,但这些研究大多是理论分析,对审计收费影响因素的实证分析较少。本文采用多元线性回归分析的方法,对我国上市公司审计收费影响因素进行了研究。首先,在回顾国内外研究现状的基础上,总结了我国与国外相关研究的差异,指出了我国目前研究的不足。其次,对影响我国审计收费的内在动因进行了描述性分析,并对审计收费供需决定模型进行了研究,以此为基础,建立了一个审计收费与其影响因素之间的多元线性回归模型,模型采用的数据均来自于中国证券监督管理委员会网站以及相关的会计师事务所网站。根据设定的约束条件,共筛选出182家符合要求的样本公司。通过实证分析,得出以下结论:被审计单位资产规模、被审计单位子公司个数、被审计单位注册地在经济最发达的区域、事务所的规模和组织形式与我国证券市场的审计收费显著相关,而存货与应收账款之和与总资产之比,非会计报表审计费用、盈余管理行为、非主营业务利润占税前利润总额的比重以及被审计单位被出具的意见类型对审计收费不具有显著影响。最后,通过对实证结果进行分析,为证券监管部门提出了相应的政策性建议。
[Abstract]:Since 2001, one after another audit failure cases have occurred in China, which has aroused the attention of people from all walks of life to the audit quality. As an economic link between audited units and certified public accountants, audit fees will affect the quality of audit, so the analysis of audit fees has gradually begun to be attached importance to, but most of these studies are theoretical analysis. There are few empirical analyses on the influencing factors of audit fees. This paper uses the method of multiple linear regression analysis to study the influencing factors of audit fees of listed companies in China. Firstly, on the basis of reviewing the current research situation at home and abroad, This paper summarizes the differences between China and foreign countries, and points out the deficiency of the current research in China. Secondly, it makes a descriptive analysis of the internal causes that affect the audit fees in China, and studies the decision model of the supply and demand of audit fees. Based on this, a multivariate linear regression model between audit fees and its influencing factors is established. The data used in the model come from the website of China Securities Regulatory Commission and the websites of accounting firms. According to the constraints set, 182 sample companies that meet the requirements are selected. The conclusions are as follows: the size of the assets of the audited units, the number of subsidiaries of the audited units, and the registered place of the audited units are in the most developed regions of the economy. The size and organizational form of the firms are significantly related to the audit fees in China's securities market. The ratio of the sum of inventory and accounts receivable to total assets, the audit expenses of non-accounting statements, the behavior of earnings management, The proportion of non-main business profits to the total pre-tax profits and the types of opinions issued by the audited units have no significant impact on audit fees. Finally, the empirical results are analyzed. Put forward the corresponding policy recommendations for the securities regulatory department.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】