公允价值计量对审计质量影响实证研究

发布时间：2018-04-26 00:13

本文选题：公允价值 + 审计质量　；参考：《重庆工商大学》2012年硕士论文

【摘要】：2006会计准则中会计信息的计量直接或间接运用了公允价值。公允价值侧重于会计信息的相关性，计量中上以市价或估值技术对资产或负债项目进行确认，这样的计量模式对注册会计师的审计工作提出了新的要求。本文主要从公允价值的计量层次入手，研究公允价值计量应用程度对注册会计师审计质量的影响。首先对相关文献进行了回顾，界定了审计质量的衡量方法，明晰了公允价值的内涵及特点，并结合注册会计师的审计判断决策模型，论述了公允价值计量对审计质量的影响，提出研究的假设，在最后对假设进行实证检验。基于以上思路，以A股市场中2007-2010年度符合筛选条件的公司为样本进行了实证分析。首先建立注册会计师审计意见预测模型，计算出会计师事务所谨慎性水平并与实际的审计意见进行对比得出是否发生审计意见购买从而衡量审计质量的高低。公允价值是以公允价值计量的资产作为其指标进行衡量，，最后分年度进行实证模型检验，得出本文研究的实证结论。实证检验表明： 1.2006会计准则颁布后注册会计师的审计质量呈U形变化。审计质量在刚开始会呈现质量下降的趋势，在2008年中审计质量达到最低点，其中年度审计意见购买行为达到了15%的比例，在后续2009和2010年中审计质量逐步提高，审计意见购买行为平均在8%的水平。 2.2008年公允价值计量的资产的应用规模对审计质量有显著影响，在5%的置信水平上显著；2007、2009和2010年中公允价值计量的资产的应用规模对审计质量的影响在统计上不显著。 3.公允价值在会计准则中的不同应用事项中对审计质量的影响不同。资产减值和债务重组利得中公允价值的应用降低了审计质量，其它项目如公允价值变动损益和非货币性资产交换中公允价值应用并没有和审计质量存在显著的关系。基于上述研究结果，笔者得出公允价值计量对审计质量的影响存在着时效性和差异性。在存在影响的年份和事项中公允价值计量会降低注册会计师的审计质量。为了加强注册会计师的审计质量，提高会计信息的可靠性，笔者提出如下建议：1．加强新准则中公允价值计量细则的相关研究，出台专门的公允价值计量准则，给注册会计师的审计工作提供制度依据。2.加强审计监管的力度，监管部门应学习公允价值计量的会计信息的相关准则并提高鉴别公允价值计量模式下会计信息的真实性与否的能力，从而加强对注册会计师的监管，减少其与企业管理层合谋的机会。
[Abstract]:Fair value is directly or indirectly used in accounting information measurement in 2006 accounting standards. Fair value is focused on the relevance of accounting information, and the market value or valuation technology is used to confirm the assets or liabilities in the measurement. This kind of measurement mode puts forward new requirements for the audit work of certified public accountants. From the level of fair value measurement, this paper studies the influence of fair value measurement application degree on CPA audit quality. First of all, it reviews the relevant literature, defines the measurement method of audit quality, clarifies the connotation and characteristics of fair value, and discusses the impact of fair value measurement on audit quality combined with the audit judgment decision model of CPA. The hypothesis of the research is put forward, and the hypothesis is tested empirically at the end. Based on the above ideas, the sample of A-share market companies that meet the screening criteria in 2007-2010 is analyzed empirically. Firstly, a prediction model of CPA audit opinion is established to calculate the level of accounting firm caution and compare it with the actual audit opinion to determine whether the audit opinion purchase occurs to measure the audit quality. Fair value is measured by assets measured by fair value. The empirical test shows that: After the promulgation of 1.2006 accounting standards, the audit quality of CPA is U-shaped. The audit quality will show a downward trend at the beginning. In 2008, the audit quality reached the lowest point, among which the annual audit opinion purchase behavior reached 15%, and the audit quality gradually improved in the following 2009 and 2010. The audit opinion purchase behavior average at 8% level. 2. The application scale of assets measured by fair value in 2008 has a significant impact on audit quality, and the application scale of assets measured by fair value in 2007 / 2009 and 2010 is not statistically significant at the confidence level of 5%. 3. The impact of fair value on audit quality is different in different application items of accounting standards. The application of fair value in asset impairment and debt restructuring profits reduces the audit quality. Other items such as fair value change gains and losses and fair value application in non-monetary asset exchange have no significant relationship with audit quality. Based on the above results, the author draws the conclusion that the impact of fair value measurement on audit quality is time-efficient and different. Fair value measurement will reduce the audit quality of CPA in years and events of influence. In order to strengthen the audit quality of CPA and improve the reliability of accounting information, the author puts forward the following suggestion: 1. 1. Strengthen the relevant research on the rules of fair value measurement in the new standards, introduce special fair value measurement standards, and provide the system basis for the audit work of certified public accountants. In order to strengthen the supervision of audit, the supervision department should learn the relevant standards of accounting information of fair value measurement and improve the ability to distinguish the authenticity of accounting information under the fair value measurement mode, so as to strengthen the supervision of certified public accountants. Reduce opportunities for collusion with management.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F233;F224

【参考文献】