非审计服务与审计质量关系的实证研究

发布时间：2018-06-24 05:06

本文选题：非审计服务 + 审计质量　；参考：《北京交通大学》2017年硕士论文

【摘要】：长期以来,非审计服务与审计质量之间的关系颇具争议,两者之间是否具有显著的关系,引起了审计界和相关部门的广泛讨论。从安然舞弊案开始,世界各国财务舞弊案的发生屡见不鲜,使得很多学者对非审计服务的提供提出了质疑。因此,研究非审计服务究竟是否损害了审计质量就显得尤为重要。会计师事务所为了扩大其自身的规模,迎合行业发展的需要,非审计服务所占比重越来越大。非审计服务的增加,是否能够对会计师事务所的审计质量产生正向效应。是学习国外的经验禁止我国会计师事务所对被审计客户提供非审计服务还是应该理性分析我国审计市场的现实状况,寻找适合我国审计大环境的发展道路,变得非常必要。目前,我国国内对非审计服务与审计质量之间关系的研究,大部分从规范研究的角度开展。本文试图通过实证研究的角度,将非审计费用和非审计费用所占全部费用(包含审计费用和非审计费用)的比率两个指标替代非审计服务,企业的盈余管理质量替代审计质量,选取2011-2015年间沪深A股上市公司的数据,通过相关性分析、多重共线性分析、多元回归等方式来探究两者之间的关系。同时,为了保证结论的严谨性,本文加入了未购买非审计服务与购买非审计服务两组样本进行审计质量的对比分析,并以被同一家会计师事务所连续审计年限作为否为十大会计师事务所的替代变量,进行稳健性分析。研究发现:无论是前十大会计师事务所,还是非前十大会计师事务所,非审计费用和非审计费用所占比重均与审计质量呈正相关关系。公司购买非审计服务的审计质量高于未购买非审计服务的审计质量。进而得出,随着近些年来会计师事务所在非审计服务业务上的比重越来越大,非审计服务与审计质量之间呈正相关关系。
[Abstract]:For a long time, the relationship between non-audit service and audit quality has been controversial. Since the Enron fraud case, the occurrence of financial fraud cases in various countries in the world is common, which makes many scholars question the provision of non-audit services. Therefore, it is very important to study whether the non-audit service has damaged the audit quality. In order to expand its own scale and meet the needs of the development of the industry, non-audit services account for more and more. Whether the increase of non-audit service can have a positive effect on the audit quality of accounting firms. It is necessary to study the experience of foreign countries to prohibit Chinese accounting firms from providing non-audit services to audited clients or to rationally analyze the reality of the audit market in our country and find a development path suitable for the audit environment of our country. At present, the research on the relationship between non-audit service and audit quality is mostly carried out from the angle of normative research. This paper attempts to replace the non-audit service with the ratio of the non-audit cost and the non-audit cost (including the audit cost and the non-audit fee), and the quality of earnings management to replace the audit quality through the perspective of empirical research. This paper selects the data of Shanghai and Shenzhen A-share listed companies from 2011-2015 to explore the relationship between them by means of correlation analysis, multi-multiple linear analysis and multiple regression. At the same time, in order to ensure the preciseness of the conclusion, this paper adds two groups of samples of non-audit service and non-audit service to analyze the audit quality. The robustness analysis is carried out by using the continuous audit years of the same accounting firm as the substitute variable of ten accounting firms. It is found that the proportion of non-audit fees and non-audit fees is positively related to the audit quality, regardless of the top ten accounting firms or non-top ten accounting firms. The audit quality of purchasing non-audit service is higher than that of non-audit service. Furthermore, with the increasing proportion of accounting firms in non-audit services in recent years, there is a positive correlation between non-audit services and audit quality.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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