中国上市公司审计师变更研究

发布时间：2018-05-25 09:54

  本文选题：审计师变更 + 审计意见　； 参考：《浙江大学》2005年硕士论文

【摘要】：国外对于审计师变更行为的研究已有40年的历史，并已取得广泛的研究成 果，由于我国证券审计市场起步较晚，国内对审计师变更的研究仅是近三四年的 事。本文研究了近两年我国上市公司自愿性审计师变更行为的主要影响因素。 文章在回顾国内外有关文献的基础上，结合我国上市公司在年度报告中披露 的审计师变更原因，选择可能影响审计师变更行为的若干因素，通过描述性统计 及Logistic回归分析方法，对2002及2003年自愿性审计师变更样本进行了统计， 并将统计结果与已有的研究结论进行了比较分析。结果显示：(1) 近年来我国上 市公司对审计师变更原因的披露情况仍然不如人意，披露信息的有用性很低；(2) 非标准审计意见、第一大股东变更、审计师地域特征是审计师变更的主要影响因 素；(3) 审计师变更的影响因素具有阶段性特征，表现为不同阶段影响因素的变 化及影响力的变化上，这与近几年我国不断出台新的监管政策有关。 从两年混合样本的实证结果及影响因素的变化来看，上市公司被出具非标准 审计意见是导致审计师变更的首要原因，因此本文结合审计师变更前后审计意见 的变化情况，对非标准审计意见与审计师变更的关系进行了进一步分析，结果显 示，被出具非标准审计意见的上市公司可以通过变更审计师来实现改善审计意见 的目的，从而影响了后任审计师的独立性。 最后，根据实证研究结果，针对审计师变更原因的披露和对非标准审计意见 的监管，，文章提出了具有建设性的监管建议。
[Abstract]:The study of auditor change behavior abroad has a history of 40 years, and has been widely studied. As a result, due to the late start of the securities audit market in China, the research on auditor change in China is only in the past three to four years. The matter. This paper studies the main influencing factors of voluntary auditor change in Chinese listed companies in recent years. Based on the review of relevant literature at home and abroad and combined with the disclosure of Chinese listed companies in the annual report In this paper, the reasons for the change of auditors and the factors that may influence the behavior of auditor change are selected. And Logistic regression analysis, the voluntary auditor changes in 2002 and 2003 were analyzed. The statistical results are compared with the existing conclusions. The result shows that in recent years, China The disclosure of the reasons for the change of auditors by municipal companies is still unsatisfactory, and the usefulness of disclosing information is very low. Non-standard audit opinion, the first major shareholder change, auditor geographical characteristic is the main influence factor of auditor change. (3) the influencing factors of auditor change have the characteristic of stage, which is shown by the change of influencing factors in different stages. On the change of influence, this is related to the new regulatory policy that our country has introduced continuously in recent years. From the empirical results of two years mixed samples and the change of influencing factors, the listed companies are issued non-standard. The audit opinion is the primary cause of auditor change, so this paper combines the audit opinion before and after the auditor change. The relationship between the non-standard audit opinion and the change of auditor is further analyzed. The results show that Show that listed companies that have issued non-standard audit opinions can improve their audit opinions by changing auditors This affects the independence of the subsequent auditor. Finally, according to the results of empirical research, the disclosure of the reasons for auditor change and the non-standard audit opinion. The article puts forward constructive supervision suggestions.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.22

【引证文献】

中国硕士学位论文全文数据库 前1条

1 季芳;上市公司年度报告预约披露变更的实证研究[D];厦门大学;2006年

本文编号：1932997