公允价值计量与审计市场效率研究

发布时间：2018-02-28 10:29

本文关键词： 公允价值计量审计市场效率影响　出处：《河南大学》2009年硕士论文　论文类型：学位论文

【摘要】： 公允价值作为一种新的计量模式正在被国内外大量的使用和借鉴,为了加快我国会计准则与国际财务报告准则的协调与趋同,我国于2006年颁布了企业会计准则体系(《企业会计准则2006》及其应用指南),准则中大量地引入了公允价值计量属性。根据专家统计,在我国现行由1项基本准则和38项具体准则组成的企业会计准则体系中,其中35项、约90%的会计准则直接或间接地运用了公允价值或现值计量,这些准则对公允价值和现值的计量和披露做了相关规范。另一方面,尽管我国同时颁布了《中国注册会计师审计准则第1322号——公允价值计量和披露》,对公允价值审计进行了规范,但是公允价值计量属性的出台对于我国的审计市场效率的影响究竟有多大,目前很少有学者将公允价值与审计市场效率相结合进行研究。基于上述情况,本文在借鉴国内外学者相关研究成果的基础上,大胆的将公允价值计量与审计市场效率研究相结合,提出假想,公允价值计量的引入会引起审计市场效率在准则实施初期呈现下降趋势,这是本文的创新点之一。本文的创新点之二是笔者通过搜集沪市所有上市公司2005-2007年度报告对上述假想进行了检验,并得出了以下结论: 1.本文的检验结果表明,公允价值对应计项目的盈余管理程度影响不显著,而对线下项目的盈余管理程度影响显著,并呈现上升趋势。综合起来,公允价值引入对盈余管理程度的影响是呈显著的上升趋势的。 2.企业盈余管理行为客观存在,是管理者机会主义行为在财务信息方面的表现,而审计的实质或作用就在于制约管理者粉饰财务信息的机会主义行为,审计效率的高低主要依赖于企业盈余管理程度大小,越高的盈余管理程度,审计服务者的审计成本越大,审计风险越高,审计效率越低。相反,越低的盈余管理程度,审计效率则会越高。因此,公允价值的引入在一定程度上影响着企业的盈余管理程度,并最终导致审计市场效率的变化。 3.本文的分析表明,公允价值对盈余管理程度影响呈上升趋势,进而审计质量受到盈余管理程度的反作用,审计质量下降,整个审计市场效率呈现下降趋势。总而言之,公允价值计量的引入在新准则实施的初期,给审计市场效率带来一定程度的影响。这一研究结果不仅有助于我们理解公允价值的引入对我国审计市场所产生的经济后果,有利于加深对审计市场效率的理解,进一步丰富审计理论的研究,而且对于加大我国上市公司自我约束机制、提高注册会计师行业的审计质量和完善有关政府监管机制具有重要的理论意义和现实价值。
[Abstract]:As a new measurement model, fair value is being used and used for reference at home and abroad. In order to accelerate the harmonization and convergence between accounting standards and international financial reporting standards, In 2006, China promulgated the Enterprise Accounting Standards system (Enterprise Accounting Standards 2006) and its application guidelines, in which fair value measurement attributes were introduced in large numbers. In the current enterprise accounting standards system, which consists of one basic standard and 38 specific standards, 35 of them, about 90% of the accounting standards directly or indirectly use fair value or present value measurement. These guidelines regulate the measurement and disclosure of fair value and present value. On the other hand, In spite of the promulgation of China Certified Public Accountants auditing Standard No. 1322-Fair value Measurement and Disclosure at the same time, the fair value audit has been standardized. However, the impact of fair value measurement on the efficiency of the audit market in China, there are few scholars to combine fair value and audit market efficiency for research. Based on the above situation, based on the research results of domestic and foreign scholars, this paper boldly combines fair value measurement with audit market efficiency research, and puts forward hypotheses. The introduction of fair value measurement will cause the audit market efficiency to decrease in the initial stage of implementation of the standards. This is one of the innovations of this paper. The second one is that the author tested the above hypotheses by collecting the annual reports of all listed companies in Shanghai Stock Exchange 2005-2007, and reached the following conclusions:. 1. The results of this paper show that the degree of earnings management of fair value corresponding items is not significant, but it has a significant effect on the degree of earnings management of offline items, and shows an upward trend. The influence of fair value introduction on earnings management is on a significant upward trend. 2. The objective existence of earnings management is the performance of opportunism in financial information, and the essence or function of audit lies in restricting the opportunistic behavior of managers to whitewash financial information. The level of audit efficiency mainly depends on the degree of earnings management of enterprises. The higher the degree of earnings management, the higher the audit cost, the higher the audit risk, the lower the audit efficiency. Therefore, the introduction of fair value affects the earnings management degree of enterprises to a certain extent, and finally leads to the change of audit market efficiency. 3. The analysis of this paper shows that the influence of fair value on earnings management is on the rise, and then the audit quality is counteracted by earnings management, the audit quality is declining, and the efficiency of the whole audit market is declining. In a word, the introduction of fair value measurement in the early stage of the implementation of the new standards, The research results not only help us understand the economic consequences of the introduction of fair value to the audit market of our country, but also help to deepen the understanding of the efficiency of the audit market. Further enrich the research of audit theory, and it has important theoretical and practical value for strengthening the self-restraint mechanism of listed companies in China, improving the audit quality of CPA industry and perfecting the relevant government supervision mechanism.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F233;F239.22;F224

【引证文献】