审计客户重要性与审计质量的实证研究

发布时间：2018-03-17 09:38

本文选题：审计客户重要性　切入点：审计质量　出处：《福州大学》2006年硕士论文　论文类型：学位论文

【摘要】： 审计质量是确保公司财务信息质量并进而提高投资者对资本市场信心的一个重要因素。高质量的审计报告较能抑制管理当局操纵财务报告的行为。一直以来,有关审计质量的问题受到理论界与实务界的普遍关注。而安然公司等的重大财务舞弊案件使得审计质量这一严肃的论题又引起了国内外学者新一轮的研究热潮。本文在对中国审计质量现状调查的基础上,研究审计客户重要性与审计质量的实证关系。不论是相关机构的调查结果还是有关学者的研究成果都表明目前我国上市公司审计质量还是处在隆冬季节。导致审计质量低下的原因是多方面的,上市公司、会计师事务所和监管者对此都应承担责任,但造成审计质量低下最重要的是经济依赖性的影响。经济依赖性的存在降低了审计师在审计客户面前的谈判力,当审计客户的重要性增大时,即增强了审计客户的谈判力,作为理性经济人的审计师极有可能追求自己利益的最大化而牺牲审计质量——出具有利于重要客户的审计意见。只有当谈判力量的天平向审计师倾斜时,审计师才能够保持独立性,保证审计质量。本文利用2002年我国上市公司的有关数据,剔除了金融类上市公司、IPO公司及净资产为负数的公司,建立多变量回归模型进行实证检验,实证结果表明:我国事务所审计质量普遍有所提高,审计客户重要性的增加并没有损害审计质量,并且在大事务所中,随着审计客户重要性的提高审计质量反而更高,而在小规模事务所中,无论审计客户重要性高或低,审计质量都比较低。这一实证结果为审计师民事责任的落实提供了经验上的支持;鉴于大规模事务所有较高的审计质量,应支持和规范事务所的合并,减少事务所恶性竞争,促使目前审计市场环境向良性方向发展。本文的创新之处:1、研究方法,采用实证研究方法检验审计客户重要性与审计质量的实证关系。2、从双方谈判力量的角度分析了增强审计客户谈判力量的因素以及增强审计师谈判力量的因素,只有谈判力量的天平向审计师倾斜时,才能增强审计师保持独立性的力量。
[Abstract]:The quality of audit is an important factor to ensure the quality of financial information of a company and thus improve the confidence of investors in the capital market. High quality audit reports can more restrain management from manipulating financial reports. The problem of audit quality is generally concerned by the theorists and practitioners, and the serious issue of audit quality caused by the major financial fraud cases of Enron has aroused a new round of research upsurge of scholars at home and abroad. Based on the investigation of the current situation of audit quality in China, This paper studies the empirical relationship between audit customer importance and audit quality. Both the investigation results of relevant institutions and the research results of relevant scholars show that the audit quality of listed companies in China is still in the winter season. There are many reasons for the low quality of the plan. Listed companies, accounting firms and regulators should be held responsible for this, but the impact of economic dependence on the poor quality of audit is the most important. The existence of economic dependence reduces the bargaining power of auditors in front of audit clients. When the audit client becomes more important, it increases the bargaining power of the audit client. As a rational economic person, auditors are most likely to pursue the maximization of their own interests at the expense of audit quality-to issue audit opinions in favour of important clients. Only when the balance of bargaining power tilts to the auditor, Only auditors can maintain their independence and ensure the audit quality. This paper uses the relevant data of listed companies in China in 2002 to eliminate the financial listed companies and companies with negative net assets, and establish a multivariate regression model to carry out empirical tests. The empirical results show that the audit quality of Chinese firms has been improved generally, and the increasing importance of audit clients has not harmed the audit quality, and in large firms, with the improvement of audit customer importance, the audit quality is higher. However, in small firms, the audit quality is relatively low, regardless of whether the audit customer is of high importance or low. This empirical result provides empirical support for the implementation of auditors' civil liability; in view of the high audit quality of large scale firms, We should support and standardize the merger of the firm, reduce the vicious competition of the firm, and promote the positive development of the current audit market environment. The innovation of this paper is: 1, the research method, Using the empirical research method to test the empirical relationship between audit customer importance and audit quality, this paper analyzes the factors of strengthening audit client negotiation power and auditor negotiation power from the point of view of negotiation power of both sides. The auditor's independence can be enhanced only if the balance of bargaining power tilts to the auditor.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】