上市公司审计师变更影响因素的实证研究

发布时间：2018-05-20 00:19

本文选题：审计师变更 + 非标准审计意见　；参考：《东北林业大学》2010年硕士论文

【摘要】： 会计信息是投资者进行投资决策的主要来源,会计信息质量的高低往往决定着投资决策是否正确,审计师的审计及其鉴证功能是防范虚假会计信息充斥资本市场的最后一道防线。当审计师识别出上市公司提供的虚假会计信息并披露该情况时,却面临着被解聘的结局。目前我国资本市场中审计师变更现象越来越频繁,情况也非常复杂,这些已经引起了我国证券监管部门、学术界以及社会公众的广泛关注。从目前关于审计师变更的研究结果来看,对导致审计师变更的主要原因并没有形成一致意见。因此,有必要结合我国的实际情况,对上市公司变更审计师的影响因素做进一步的研究。本文在回顾国内外学者关于审计师变更研究的基础上,以审计关系产生的各种理论和发展历程为指导,从我国上市公司与审计师关系形成的角度,运用规范分析和实证分析中的独立性T检验和Logistic回归等统计方法,对影响我国上市公司审计师变更的主要因素及其影响程度进行了深入系统的研究。提出非标准审计意见、盈余管理、上市公司财务状况、是否处于财务困境、异地审计、控股股东变更和审计费用是自愿性审计师变更的主要影响因素的主要研究结论；其中非标准审计意见、上市公司财务困境和审计地域因素是最主要的影响因素,而会计师事务所级差对审计师变更的影响程度并不十分显著。 2007年是新会计审计准则正式实施的第一年。随着新会计审计准则的实施,上市公司的会计质量也在持续提升,上市公司对审计师变更的情况也具有新的特点。识别自愿性审计师变更行为的影响因素,可以有效地发现、抑制上市公司的不良动机及潜在风险,这对促进我国证券市场的健康发展具有重要的现实意义。
[Abstract]:Accounting information is the main source for investors to make investment decisions. The quality of accounting information often determines whether the investment decisions are correct or not. Auditor's audit and its verification function are the last defense against false accounting information flooding the capital market. When auditors identify false accounting information provided by listed companies and disclose it, they face dismissal. At present, the phenomenon of auditor change is more and more frequent in the capital market of our country, and the situation is very complicated, which has caused the widespread concern of our country's securities regulatory department, academia and the public. From the current research results on auditor change, there is no consensus on the main causes of auditor change. Therefore, it is necessary to further study the influencing factors of auditor change in listed companies. On the basis of reviewing the research of auditor change at home and abroad, this paper, under the guidance of various theories and development course of audit relationship, from the angle of the formation of the relationship between listed company and auditor in our country, By using the statistical methods of independence T test and Logistic regression in normative and empirical analysis, this paper makes a deep and systematic study on the main factors affecting the auditor change of listed companies in China and their influence degree. Non-standard audit opinion, earnings management, financial status of listed companies, whether in financial distress, foreign audit, controlling shareholder change and audit fees are the main research conclusions of the main influencing factors of voluntary auditor change; Among them, non-standard audit opinion, financial distress of listed companies and audit geographical factors are the most important factors, but the difference of accounting firms does not have a significant impact on auditor change. 2007 is the first year that the new accounting auditing standards are formally implemented. With the implementation of the new accounting auditing standards, the accounting quality of listed companies has been continuously improved, and the change of auditors of listed companies has new characteristics. Identifying the influencing factors of voluntary auditor change can effectively find out that restraining the bad motivation and potential risk of listed companies has important practical significance to promote the healthy development of China's securities market.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【引证文献】