我国上市公司审计师任期与审计独立性关系的实证研究

发布时间：2018-05-07 00:02

本文选题：审计师任期 + 审计独立性　；参考：《重庆大学》2006年硕士论文

【摘要】： 自2002年以来,国内外就“审计师任期与审计独立性关系”的研究逐渐增多,结论各异。本文拟通过实证检验审计师任期与审计独立性的关系,寻找适合我国并能保持审计独立性的审计师任期,为我国的独立审计发展和证券监管提供帮助。本文从审计独立性的定义出发,在回顾国内外有关文献的基础上,采用直接验证和间接验证相结合的方法,运用配对检验和Logistic回归分析对2002-2004年度自愿性审计师变更的A股上市公司和1995-2004年度发生舞弊财务报告的A股上市公司进行实证分析。结果表明:(1)相对于中间长度的审计师任期(4-5年),较短的审计师任期(3年及3年以下)和较长的审计师任期(6年及6年以上)更容易出现舞弊财务报告,从而损害审计独立性。(2)相对于中间长度的审计师任期(4-5年),较短的审计师任期(3年及3年以下)和较长的审计师任期(6年及6年以上)更容易通过审计师更换获得“审计意见改善”,在某种程度上影响后任审计师的独立性。因此,本文认为:相对于较长或较短的审计师任期,中间长度的审计师任期更有利于保持审计独立性。基于此结论,本文提出设置审计师任期下限等建议,希望对加强证券监管提供现实指导。
[Abstract]:Since 2002, the research on the relationship between auditor tenure and audit independence has gradually increased, with different conclusions. This paper intends to examine the relationship between auditor tenure and audit independence through empirical examination to find out the auditor tenure suitable for our country and to maintain audit independence in order to provide help for the development of independent audit and securities supervision in our country. Based on the definition of audit independence and the review of relevant literature at home and abroad, this paper adopts the method of combining direct and indirect verification. Using pairing test and Logistic regression analysis, this paper makes an empirical analysis of A-share listed companies with voluntary auditor changes in 2002-2004 and A-share listed companies with fraudulent financial reports in 1995-2004. The results show that the shorter term of auditor (3 years and less) and longer term of auditor (6 years and more) are more likely to appear financial fraud than mid-length auditor tenure of 4-5 years. Therefore, the shorter term of auditor (3 years and less) and longer term of auditor (6 years and more) are more easily obtained through the replacement of auditor than the intermediate length of auditor tenure of 4-5 years. "Audit opinion improvement", To some extent affect the independence of the subsequent auditor. Therefore, this paper argues that the intermediate length of auditor tenure is more conducive to maintaining audit independence than longer or shorter auditor tenure. Based on this conclusion, this paper puts forward some suggestions such as setting the lower limit of auditor's term of office, hoping to provide practical guidance for strengthening securities supervision.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F224

【引证文献】