沪市A股上市公司审计收费影响因素实证研究

发布时间：2018-05-19 05:15

本文选题：审计收费 + 影响因素　；参考：《湖南大学》2005年硕士论文

【摘要】：审计收费是注册会计师审计机制在具体运行中的一个重要环节,是调节审计市场供需双方关系的重要变量,是影响审计独立性和审计质量从而关系到注册会计师行业健康发展的关键因素,也是证券市场良性运转的重要保障。审计收费不透明,容易发生购买审计意见等有损审计师独立性的行为。过低审计收费会导致省略部分必要的审计程序、安排专业水平较低的审计人员等,从而导致审计质量降低;而过高的审计收费又会增加股东不必要的负担。2001年12月中国证监会颁布的《公开发行证券的公司信息披露问答第6号——支付会计师事务所报酬及其披露》以及《公开发行证券的公司信息披露的内容与格式准则第2号——年度报告的内容与格式》(2001年修订稿)为我们获得公开的审计收费信息提供了政策支持,也为我们更有效的研究审计收费提供了良好的契机。本文在借鉴西方文献的基础上,利用公开披露的年报审计收费数据,对我国的沪市A股上市公司审计收费的影响因素进行了实证研究,并针对性地提出规范审计收费行为的若干政策建议。本文在收集了我国沪市A股市场上披露的2001年—2003年年报审计收费的632家样本公司后,通过对国外审计收费模型的必要修正,建立了适合于我国的审计收费和其相关影响因素的多元线性回归模型,进行了三年审计收费的描述性统计和多元线性回归分析,并就事务所规模对审计收费的影响做了进一步的研究。研究结论发现:(1)中国上市公司的资产规模是影响审计收费的第一大因素;(2)其次有纳入合并报表范围子公司的个数、会计师事务所规模、上市公司所在地均与审计收费显著正相关;(3)我国特有的上市公司股权结构确实对审计收费产生了影响,选取的三个指标国有股比例、流通股比例与审计收费显著负相关,独立董事人数与审计收费显著正相关,说明我国上市公司的内部人控制问题严重,而独立董事在防止大股东侵犯中小股东权益方面也起到了一定的作用,但效果还有待进一步加强;(4)我国会计师事务所在从事审计业务时,并没有对上市公司的财务风险予以充分考虑;(5)事务所规模对审计收费的影响的进一步研究中得到的结论是:中国审计师的声誉机制远未建立,事务所的级差效应还未形成,无论是在大客户市场还是小客户市场,都存在着激烈的市场竞争。
[Abstract]:Audit charge is an important link in the concrete operation of CPA audit mechanism and an important variable to adjust the relationship between supply and demand in audit market. It is the key factor that affects the audit independence and audit quality, which is related to the healthy development of CPA industry. It is also an important guarantee for the healthy operation of the securities market. Audit fees are opaque, and it is easy to purchase audit opinions and other behaviors that impair the auditor's independence. Too low audit fees will lead to omitting some necessary audit procedures and arranging auditors with lower professional level, which will lead to the deterioration of audit quality; However, excessive audit fees will increase the unnecessary burden on shareholders. In December 2001, the China Securities Regulatory Commission issued the "Company Information Disclosure of Public offering Securities question No. 6-payment of compensation to Accounting firms and their Disclosure" and; and Guidelines for the content and format of Corporate Information Disclosure of Public offerings No. 2-content and format of the Annual report (revised 2001) provides policy support for our access to publicly available information on audit fees, It also provides a good opportunity for us to study audit fees more effectively. Based on the western literature, this paper makes an empirical study on the influencing factors of audit fees of A-share listed companies in Shanghai stock market by using the publicly disclosed annual audit fee data. And puts forward some policy suggestions to standardize the behavior of audit fees. After collecting 632 sample companies of the annual report audit fees from 2001 to 2003 disclosed in Shanghai A-share market of China, this paper makes a necessary revision to the foreign audit fee model. A multivariate linear regression model is established for auditing fees and related influencing factors in China. The descriptive statistics and multivariate linear regression analysis of audit fees for three years are carried out. Furthermore, the influence of firm size on audit fees is further studied. It is found that the asset size of listed companies in China is the most important factor affecting audit fees, and then the number of subsidiaries included in the consolidated statements and the size of accounting firms. There is a significant positive correlation between the location of listed companies and audit fees. (3) the unique ownership structure of listed companies in China does have an impact on audit fees. The proportion of state-owned shares, the proportion of circulating shares and the audit fees are significantly negatively correlated with the three indicators selected, which are the proportion of state-owned shares, the proportion of circulating shares and the proportion of audit fees. The significant positive correlation between the number of independent directors and audit fees indicates that the problem of insider control of listed companies in China is serious, and independent directors also play a certain role in preventing large shareholders from infringing on the rights and interests of minority shareholders. However, the effect needs to be further strengthened. In the further study of the impact of the scale of the firm on audit fees, the conclusion is that the reputation mechanism of Chinese auditors is far from being established, and the differential effect of firms is not yet formed. Whether in the big account market or the small customer market, there is fierce market competition.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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