中国上市公司独立审计质量的理论与实证研究

发布时间：2018-04-29 11:56

本文选题：独立审计质量 + 盈余管理　；参考：《重庆大学》2006年博士论文

【摘要】： 独立审计质量是审计学领域的重要课题。我国资本市场从产生、发展到逐渐走向成熟已历经十余年,作为资本市场监管体系重要组成部分的独立审计也就成为政府监管部门、广大股东和会计审计信息使用者所关注的核心和焦点问题。同时,它亦为会计学术界和职业界研究及争论的主题之一。尽管目前我国上市公司独立审计质量已有了很大的提高,但是部分上市公司会计审计信息失真,甚至舞弊仍然十分严重,这在一定程度上对我国资本市场的发展产生了较大的负面影响。随着理性投资者越来越注意将上市公司会计及审计信息作为重要的投资决策依据,人们越发关注审计报告所传递的公司经营业绩信息,学术界对独立审计质量展开了大量研究,取得了不少有意义的理论研究成果。本论文在充分吸收和借鉴国内外对独立审计质量大量研究成果的前提下,大胆创新和尝试,运用契约理论、委托—代理理论、有效市场假说、博弈论与信息经济学,在理论上系统地对独立审计质量的本质、涵义、衡量标准、影响因素进行了分析研究,构建出直接运用盈余管理程度指标测度标准审计意见的上市公司独立审计质量,同时以是否出具非标意见专门针对自愿性会计政策变更盈余管理的审计质量进行实证研究的框架,根据我国上市公司的经验数据实证分析了独立审计质量的现实状况及其影响因素,并提出改进独立审计质量的对策。全文研究工作分三部分,共十章内容,具体概述如下: 第一部分包括4章。其中第1章绪论,本章首先阐述了选题背景和动机,以及选题的理论和现实意义。其次,是国内外研究现状,最后是本文的研究方法和分析框架,以及本文的研究内容、特色及创新。第2章独立审计质量的基本理论借鉴,本章主要介绍了现代经济学中的契约理论、委托代理理论,有效市场理论、博弈论与信息经济学四种理论的主要观点以及对本研究的借鉴意义。第3章独立审计质量概念的辨析与思考,本章首先介绍了关于独立审计质量本质的几种代表性观点,并对其进行评价和整合,其次介绍和探讨了独立审计质量的涵义,其三评析了现行的关于衡量独立审计质量标准的主流观点,最后提出了独立审计质量的实证研究基础和影响和制约独立审计质量的四维因素观点。第4章我国上市公司独立审计质量的博弈分析,本章运用博弈论和信息经济学理论,刻画了独立审计质量选择行为的博弈模型,通过多阶段动态博弈分析,探讨了独立审计质量的主要影响因素及其形成机理,为后文的实证研究假设及政策建议廓清了思路。第二部分共四章,包括5-8章,是全文整体的核心。第5章基于盈余管理视角的我国上市公司独立审计质量刻画。在数学模型的构建中利用了修正的Jones
[Abstract]:The quality of independent audit is an important subject in the field of auditing. It has been more than ten years since the capital market came into being and gradually matured. As an important part of the capital market supervision system, the independent audit has become the government supervision department. Shareholders and accounting audit information users are concerned about the core and focus issues. At the same time, it is also one of the topics of research and debate in the accounting academic and professional circles. Although the quality of independent audit of listed companies in China has been greatly improved, the accounting audit information of some listed companies is distorted, and even fraud is still very serious. To a certain extent, this has had a great negative impact on the development of China's capital market. As rational investors pay more and more attention to the accounting and audit information of listed companies as the important basis for investment decision, people pay more and more attention to the company performance information transmitted by audit reports, and academic circles have carried out a lot of research on the quality of independent audit. Many meaningful theoretical research results have been obtained. On the premise of absorbing and drawing lessons from a large number of domestic and foreign researches on the quality of independent audit, this thesis makes bold innovations and attempts, applies contract theory, principal-agent theory, efficient market hypothesis, game theory and information economics. In theory, the essence, meaning, measurement standard and influencing factors of independent audit quality are analyzed and studied systematically, and the independent audit quality of listed company is constructed by using earnings management degree index directly to measure the quality of independent audit quality of listed companies. At the same time, the framework of empirical research on the audit quality of voluntary accounting policy changes in earnings management is carried out on the basis of whether or not to issue non-standard opinions. Based on the empirical data of listed companies in China, this paper analyzes the actual situation of independent audit quality and its influencing factors, and puts forward some countermeasures to improve the quality of independent audit. The full text research work is divided into three parts, altogether ten chapters content, the concrete summary is as follows: The first part includes four chapters. The first chapter introduces the background and motivation of the topic, as well as the theoretical and practical significance of the topic. Secondly, the present situation of the research at home and abroad, and finally the research methods and analysis framework of this paper, as well as the research content, characteristics and innovation of this paper. Chapter 2 refers to the basic theory of independent audit quality. This chapter mainly introduces the contract theory, principal-agent theory, efficient market theory in modern economics. The main points of view of four theories of game theory and information economics and their reference significance to this study. In chapter 3, the concept of independent audit quality is analyzed and considered. Firstly, this chapter introduces several representative viewpoints on the essence of independent audit quality, and then introduces and discusses the meaning of independent audit quality. The third part analyzes the current mainstream views on measuring the quality of independent audit, and finally puts forward the empirical research basis of the quality of independent audit and the viewpoint of four dimensional factors that influence and restrict the quality of independent audit. Chapter 4 is the game analysis of independent audit quality of listed companies in China. This chapter uses game theory and information economics theory to depict the game model of independent audit quality selection behavior, through multi-stage dynamic game analysis. This paper probes into the main influencing factors and the formation mechanism of independent audit quality, and clarifies the ideas for the empirical research hypotheses and policy suggestions. The second part consists of four chapters, including 5-8 chapters, which are the core of the whole paper. Chapter 5 describes the independent audit quality of listed companies in China from the perspective of earnings management. The modified Jones is used in the construction of mathematical model.
【学位授予单位】：重庆大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.4;F224

【引证文献】