中国独立审计声誉指标体系构建研究
发布时间：2018-07-18 08:52
【摘要】：一般来说,独立审计是资本市场信息披露制度中的重要环节,有助于改善公司披露的会计信息的可信性。在独立审计职业中,能否恪守独立、客观和公正的原则,遵守独立审计的职业道德规范,在长期职业中能一贯地提供高质量服务,从而获得社会公众信任和赞美,关系到会计师事务所的生存发展,那么声誉就成为增强其竞争力的重要因素。 经济学方面的理论研究为声誉研究提供了深厚的基础。从经济学上来看,声誉可以认为是一种信号显示机制,具有可传递性,在经济生活中具有减少交易费用、提高交易效率和润滑交易过程的作用。审计服务作为一种特殊的产品,它与一般的产品存在着明显的差异,尤其是在质量的可观察性上。而审计声誉作为审计质量的信号显示机制,能起到限制信号扭曲、增强交易透明度和降低交易成本的作用。对于审计师来说,高声誉可以增强其“高水平努力”的可信度,从而使其克服道德风险,避免陷入无效的低水平努力均衡；对于投资者而言,声誉机制可以甄别出高质量审计服务进而使其价格提升,还能更加准确寻找到提供高质量审计服务的审计师们；对于社会而言,声誉系统使得审计师更加诚实,从而提高了整个社会的发展水平。 审计市场有别于一般市场的一个显著特征就是其提供的产品难以具体查看,质量也难以衡量。对于资本市场的投资者而言,注册会计师的专业胜任能力和独立性都无法去具体识别和定量分析,而注册会计师的声誉作为一种有效的质量鉴别机制,在一定程度上成为了审计质量的一种标识性变量,进而成为审计服务定价的依据。而在很多国家中规定,注册会计师难以独立开展审计工作,其必须借助加入某种组织来从事这一活动,于是就需要考虑会计师事务所的声誉问题。在一个理性的审计市场中,具有良好声誉的会计师事务所通常被认为是会提供高质量审计服务的,也就是说通过它审计的公司更容易取得投资者信任,从而获得较低融资成本。而当其声誉受损时,投资者就会对其审计质量产生怀疑,进而影响到经其审计的公司的价值。 由于我国审计市场相对于国外发达国家来说还不够完善,存在的问题较多,注册会计师执业质量不高,产生了严重的信任危机,这对会计师事务所及广大投资者等都产生了极大的危害。所以开展对审计声誉的研究十分必要。 会计师事务所声誉是会计信息质量鉴证的“标签”,显示会计信息质量水平与可信程度。但会计师事务所声誉的计量并不容易,李连军(2005)指出：“审计师声誉是指审计师在市场中的知名度与美誉度。知名度往往以审计师的市场份额来衡量,但美誉度来自客户的口口相传,往往难以直接衡量。”因此本文致力于采用调查问卷统计分析的方法构建独立审计声誉指标体系。 要评价独立审计的声誉情况,就需要对其进行测量,而目前国际国内的文献对独立审计声誉测量的研究不多,要研究这些问题首先就要解决如何构建声誉测量指标体系。那么如何构建符合实际需要的声誉测量指标体系,以建立独立审计声誉监管系统,加速我国独立审计行业声誉的培育和形成,是本文的研究目的和意义。 本文的创新之处在于：在选题视角上,测定会计师事务所声誉因子指标体系,这是以中国经济环境中的结果拓展国外相关研究的一个很好的例子；在研究内容上,从数量上测定了会计师事务所声誉因子指标体系,深化了对会计师事务所声誉的研究；在研究方法上,综合运用调查问卷(网上调查、电子邮件)、统计分析、计量经济分析等方法,采用公开数据及获取保密数据的方式进行研究,使结果相互印证,更加可靠；在研究成果上,测定会计师事务所声誉指标体系,为注册会计师行业量化监管、建立长效机制提供了理论依据与科学思路；在实际应用价值上,可以应用于会计师事务所声誉的培育与管理,应用于对会计师事务所的量化监管。 本文的研究方法分为两个层次。第一层次是本项目的总体研究方法,它们将贯穿于研究的全过程,指导整个研究工作的开展,主要有系统法、行为分析法、归纳法等；第二层次是本项目的具体研究方法,包括比较研究法、问卷调查法和定量研究方法等。(1)比较研究。对比分析会计师事务所声誉与诚信、信用的不同之处,对比分析会计师事务所与企业声誉的差异性,并对比会计师事务所声誉与公司或企业声誉的影响因素。(2)问卷调查。通过对会计师事务所利益相关者进行访谈、调研,了解影响我国注册会计师与会计师事务所声誉的一些特殊因素。在此基础上根据美国“誉商”指标的原始问卷,在原始问卷之中加入对会计师事务所声誉评价具有广泛影响的补充指标,再编制问卷,对会计师事务所的利益相关者进行广泛的问卷调查。(3)定量研究。对问卷调查结果进行数据处理与统计分析,借用递阶综合评价方法的层次分析法,确定因子指标的权重,得到会计师事务所声誉测评指数,并结合因子得分系数矩阵给出会计师事务所声誉因子指标体系。 在研究过程中,先从对以往的研究中界定独立审计声誉的概念和范围,对比分析会计师事务所声誉与诚信、信用的不同之处,对比分析会计师事务所声誉与企业声誉的差异性,在此基础上根据美国“誉商”指标的原始问卷,考虑会计师事务所的特殊影响因素,在原始问卷之中加入对会计师事务所声誉评价具有广泛影响的补充指标,粗拟出会计师事务所声誉指标,再编制问卷,对会计师事务所的利益相关者进行广泛的问卷调查。在接下来的调查中对这些指标进一步完善。通过对问卷调查结果进行数据处理与统计分析,确定指标体系是否合理,借用层次分析法,确定因子指标的权重,得到会计师事务所声誉测评指数,并结合因子得分系数矩阵给出会计师事务所声誉因子指标体系。 本文作者有幸参与了导师的课题研究,借助于课题项目的人力资源和理论成果,结合相关的文献研究,对独立审计声誉评价指标进行了定量研究,构建出了一套相对完整的指标体系。全文围绕指标内容、指标权重和指标关系展开,通过调查问卷的方式,采用统计分析的方法,逐步分析得出了独立审计声誉指标体系。 具体来看,首先明确了本研究的研究角度和对象,指出了研究的目的、意义和创新之处,并提出了研究方法,尤其指出在选题视角、研究内容、研究成果和实际价值上的创新之处。 接着,通过相关文献的整理,回顾了国内外关于声誉的相关研究成果,尤其是公司声誉测量方面的研究,以此作为独立审计声誉测量研究的理论基础,并对独立审计的声誉进行了分析,为下一步研究设计提供了充足的理论支持。 然后提出了整个研究思路和设计情况,指出了研究阶段的整体思路以及调查问卷的对象选取等问题,在前面文献研究的基础上,结合会计师事务所审计的实际情况,提出了对独立审计声誉有影响的一级指标和二级指标,并说明了一级指标和细化指标调研阶段数据获取的步骤及过程。 接下来对调查中获取的数据进行说明和分析,借用主成分分析方法,从调查问卷所得到的数据中提炼出独立审计声誉的七个影响因子：竞争能力因素、总体感觉因素、审计质量与职业操守因素、社会贡献因素、内在实力因素、形象因素和财务业绩与规模因素,借用问卷调查和层次分析法,确定了因子指标的权重。在每个一级指标下,确定了对其有影响的各个细化影响因素,采用类似的方法,确定了各因子指标的权重。由此得到了独立审计声誉指标体系。 最后,针对本研究进行了总结,提出了一些管理建议,并指出了本研究存在的一些局限性,对未来的发展方向进行了展望：进行会计师事务所声誉的培育与管理的研究；开展对会计师事务所的量化监管的研究；在此基础上进一步展开独立审计声誉其他方面的研究,提高审计研究水平等。
[Abstract]:In general, independent audit is an important link in the information disclosure system of the capital market, which helps to improve the credibility of the accounting information disclosed by the company. In the independent audit profession, can we abide by the principles of independence, objectivity and impartiality, observe the professional ethics of independent audit, and provide high quality services consistently in a long career. To gain public trust and praise is related to the survival and development of accounting firms. Reputation has become an important factor to enhance their competitiveness.
The theoretical research of economics provides a deep foundation for the research of reputation. From the economic perspective, reputation can be considered as a kind of signal display mechanism with transferability. In economic life, it can reduce transaction costs, improve transaction efficiency and lubricate the transaction process. There are obvious differences in the product, especially in the observability of the quality. And the audit reputation as a signal display mechanism of audit quality can play a role in limiting the distortion of the signal, enhancing the transparency of the transaction and reducing the transaction cost. It overcomes the moral hazard and avoids the ineffective and low-level balance of efforts; for investors, the reputation mechanism can identify high quality audit services and improve their prices, and can more accurately find auditors who provide high quality audit services; for society, the reputation system makes auditors more honest and thus more honest. The development level of the whole society has been improved.
A significant feature of the audit market is different from the general market. The quality of the products is difficult to see and the quality is difficult to measure. For the investors in the capital market, the professional competence and independence of CPA can not be identified and quantitatively analyzed, and the reputation of CPA is a kind of effective quality. The identification mechanism, to a certain extent, has become an identification variable of audit quality, and then becomes the basis for the pricing of audit services. In many countries, it is difficult for CPA to carry out audit work independently. It must join some organization to engage in this activity, so it is necessary to consider the reputation of the accounting firm. In a rational audit market, a certified public accounting firm is usually considered to provide high quality audit services, that is to say that the company audited is more likely to gain the trust of investors, thus obtaining lower financing costs, and when its reputation is damaged, investors will doubt the quality of its audit. And then it affects the value of the company that has been audited.
Because the audit market of our country is not perfect relative to the developed countries in foreign countries, there are many problems and the quality of Certified Public Accountants is not high, which produces a serious crisis of trust, which has caused great harm to the accounting firm and the majority of investors. Therefore, it is necessary to carry out the research on the reputation of the audit.
The reputation of the accounting firm is the "label" of the quality assurance of accounting information, showing the quality and credibility of the accounting information. But the measurement of the reputation of the accounting firm is not easy. Li Lianjun (2005) points out: "auditor reputation refers to the reputation and reputation of auditors in the market. The reputation of the auditor often takes the auditor's market share." To measure, but reputation comes from the mouth of the customer, it is often difficult to measure directly. "Therefore, this article is devoted to the construction of an independent audit reputation index system by the method of statistical analysis of questionnaires.
In order to evaluate the reputation of independent audit, it is necessary to measure it. At present, there are few studies in the international and domestic literature on the measurement of independent audit reputation. In order to study these problems, we should first solve how to build a reputation measurement index system. Then, how to build a reputation measurement index system that is in line with the actual needs, so as to establish an independent audit. It is the purpose and significance of this paper that reputation supervision system accelerates the cultivation and formation of the reputation of independent auditing industry in China.
The innovation of this paper is to determine the index system of the reputation factor of the accounting firm in the perspective of topic selection, which is a good example of developing foreign related research in the economic environment of China. On the content of the research, the index system of the sound reputation factor of the accounting firm is measured, and the accounting business affairs are deepened. The research method, in the research method, the comprehensive use of questionnaire (online survey, e-mail), statistical analysis, econometric analysis and other methods, the use of public data and access to confidential data in the way to study, make the results mutually corroborated, more reliable, in the research results, the determination of the accounting firm reputation index system, The quantitative supervision of the accounting profession and the establishment of the long-term mechanism provide the theoretical basis and scientific ideas. In practical application value, it can be applied to the cultivation and management of the reputation of the accounting firms and applied to the quantitative supervision of the accounting firms.
The research method of this paper is divided into two levels. The first level is the overall research method of this project. They will run through the whole process of the research, guide the development of the whole research work, mainly including system law, behavior analysis, induction, etc. the second level is the specific research method of this project, including comparative study method, questionnaire survey method and quantitative analysis. Research methods and so on. (1) comparative study. Contrast and analyze the differences of reputation and credibility of accounting firms and credit, contrast and analyze the differences between CPA firms and corporate reputation, and compare the reputation of CPA firms with corporate or corporate reputation. (2) questionnaire survey. Through an interview with the stakeholders of CPA firms On the basis of the original questionnaire of the "reputation business" index in the United States, we add some supplementary indicators which have a wide impact on the reputation evaluation of the accounting firm in the original questionnaire, and then compile the questionnaire for the interests of the accounting firms. There are a wide range of questionnaires. (3) quantitative research. Data processing and statistical analysis of the results of the questionnaire are carried out, and the hierarchical analysis method of hierarchical comprehensive evaluation method is used to determine the weight of the factor index, and the evaluation index of the reputation of the accounting firm is obtained, and the factor coefficient matrix is combined to give the reputation factor of the accounting firm. Standard system.
In the course of the study, we first define the concept and scope of the reputation of independent audit from the previous research, contrast and analyze the differences between the reputation of the accounting firm and the credibility and the credit, and compare the differences between the reputation of the accounting firm and the reputation of the firm. On this basis, we consider the accountants according to the original questionnaire of the "reputation business" index of the United States. The special influence factors of the firm are added to the original questionnaire, which has a broad impact on the reputation of the accounting firm. It draws up the reputation index of the accounting firm, and then compiles the questionnaire to carry out a wide questionnaire survey on the stakeholders of the accounting firm. Good. Through data processing and statistical analysis of the results of the questionnaire, we can determine the rationality of the index system, use the analytic hierarchy process, determine the weight of the factor index, get the evaluation index of the reputation of the accounting firm, and give the index system of the reputation factor of the accountant's affairs with the factor score coefficient matrix.
The author of this paper has been lucky to participate in the research of the tutor's subject. With the help of the human resources and theoretical results of the project and the related literature research, the author makes a quantitative study on the evaluation index of independent audit reputation, and constructs a set of relatively complete index system. Through the method of statistical analysis, the index system of independent audit reputation has been gradually analyzed.
In particular, it first clarifies the research angle and object of this study, points out the purpose, significance and innovation of the research, and puts forward the research methods, especially points out the innovation of the topic perspective, the research content, the research results and the practical value.
Then, through the collation of relevant literature, this paper reviews the relevant research achievements on reputation at home and abroad, especially the research on the measurement of corporate reputation, which is the theoretical basis of the independent audit reputation measurement research, and analyses the reputation of independent audit, which provides sufficient theoretical support for the next step of research and design.
Then it puts forward the whole research idea and the design situation, points out the whole idea of the research stage and the selection of the object of the questionnaire. On the basis of the previous literature research, combined with the actual situation of the auditor's audit, it puts forward the first class index and the two level index which affects the independent audit reputation, and explains the first level. The steps and processes of data acquisition during the stage of investigation and refinement.
Then the data obtained in the survey are explained and analyzed. By using the method of principal component analysis, seven influencing factors of independent audit reputation are extracted from the data obtained from the questionnaire: competitive capability factors, overall sensory factors, audit quality and professional integrity factors, social contribution factors, intrinsic strength factors, image factors and Financial performance and scale factors, using the questionnaire survey and the analytic hierarchy process, determine the weight of factor index. Under each level index, the influence factors are determined and the weight of each factor index is determined by similar methods. Thus the independent audit reputation index system is obtained.
Finally, a summary of the study is made, some management suggestions are put forward, and some limitations of this study are pointed out, and the future development direction is prospected: the research on the cultivation and management of the reputation of the accounting firms; the research on the quantitative supervision of the accounting firms; on this basis, further expansion is carried out. Other aspects of independent audit reputation, improving audit research level, etc.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
本文编号：2131390
[Abstract]:In general, independent audit is an important link in the information disclosure system of the capital market, which helps to improve the credibility of the accounting information disclosed by the company. In the independent audit profession, can we abide by the principles of independence, objectivity and impartiality, observe the professional ethics of independent audit, and provide high quality services consistently in a long career. To gain public trust and praise is related to the survival and development of accounting firms. Reputation has become an important factor to enhance their competitiveness.
The theoretical research of economics provides a deep foundation for the research of reputation. From the economic perspective, reputation can be considered as a kind of signal display mechanism with transferability. In economic life, it can reduce transaction costs, improve transaction efficiency and lubricate the transaction process. There are obvious differences in the product, especially in the observability of the quality. And the audit reputation as a signal display mechanism of audit quality can play a role in limiting the distortion of the signal, enhancing the transparency of the transaction and reducing the transaction cost. It overcomes the moral hazard and avoids the ineffective and low-level balance of efforts; for investors, the reputation mechanism can identify high quality audit services and improve their prices, and can more accurately find auditors who provide high quality audit services; for society, the reputation system makes auditors more honest and thus more honest. The development level of the whole society has been improved.
A significant feature of the audit market is different from the general market. The quality of the products is difficult to see and the quality is difficult to measure. For the investors in the capital market, the professional competence and independence of CPA can not be identified and quantitatively analyzed, and the reputation of CPA is a kind of effective quality. The identification mechanism, to a certain extent, has become an identification variable of audit quality, and then becomes the basis for the pricing of audit services. In many countries, it is difficult for CPA to carry out audit work independently. It must join some organization to engage in this activity, so it is necessary to consider the reputation of the accounting firm. In a rational audit market, a certified public accounting firm is usually considered to provide high quality audit services, that is to say that the company audited is more likely to gain the trust of investors, thus obtaining lower financing costs, and when its reputation is damaged, investors will doubt the quality of its audit. And then it affects the value of the company that has been audited.
Because the audit market of our country is not perfect relative to the developed countries in foreign countries, there are many problems and the quality of Certified Public Accountants is not high, which produces a serious crisis of trust, which has caused great harm to the accounting firm and the majority of investors. Therefore, it is necessary to carry out the research on the reputation of the audit.
The reputation of the accounting firm is the "label" of the quality assurance of accounting information, showing the quality and credibility of the accounting information. But the measurement of the reputation of the accounting firm is not easy. Li Lianjun (2005) points out: "auditor reputation refers to the reputation and reputation of auditors in the market. The reputation of the auditor often takes the auditor's market share." To measure, but reputation comes from the mouth of the customer, it is often difficult to measure directly. "Therefore, this article is devoted to the construction of an independent audit reputation index system by the method of statistical analysis of questionnaires.
In order to evaluate the reputation of independent audit, it is necessary to measure it. At present, there are few studies in the international and domestic literature on the measurement of independent audit reputation. In order to study these problems, we should first solve how to build a reputation measurement index system. Then, how to build a reputation measurement index system that is in line with the actual needs, so as to establish an independent audit. It is the purpose and significance of this paper that reputation supervision system accelerates the cultivation and formation of the reputation of independent auditing industry in China.
The innovation of this paper is to determine the index system of the reputation factor of the accounting firm in the perspective of topic selection, which is a good example of developing foreign related research in the economic environment of China. On the content of the research, the index system of the sound reputation factor of the accounting firm is measured, and the accounting business affairs are deepened. The research method, in the research method, the comprehensive use of questionnaire (online survey, e-mail), statistical analysis, econometric analysis and other methods, the use of public data and access to confidential data in the way to study, make the results mutually corroborated, more reliable, in the research results, the determination of the accounting firm reputation index system, The quantitative supervision of the accounting profession and the establishment of the long-term mechanism provide the theoretical basis and scientific ideas. In practical application value, it can be applied to the cultivation and management of the reputation of the accounting firms and applied to the quantitative supervision of the accounting firms.
The research method of this paper is divided into two levels. The first level is the overall research method of this project. They will run through the whole process of the research, guide the development of the whole research work, mainly including system law, behavior analysis, induction, etc. the second level is the specific research method of this project, including comparative study method, questionnaire survey method and quantitative analysis. Research methods and so on. (1) comparative study. Contrast and analyze the differences of reputation and credibility of accounting firms and credit, contrast and analyze the differences between CPA firms and corporate reputation, and compare the reputation of CPA firms with corporate or corporate reputation. (2) questionnaire survey. Through an interview with the stakeholders of CPA firms On the basis of the original questionnaire of the "reputation business" index in the United States, we add some supplementary indicators which have a wide impact on the reputation evaluation of the accounting firm in the original questionnaire, and then compile the questionnaire for the interests of the accounting firms. There are a wide range of questionnaires. (3) quantitative research. Data processing and statistical analysis of the results of the questionnaire are carried out, and the hierarchical analysis method of hierarchical comprehensive evaluation method is used to determine the weight of the factor index, and the evaluation index of the reputation of the accounting firm is obtained, and the factor coefficient matrix is combined to give the reputation factor of the accounting firm. Standard system.
In the course of the study, we first define the concept and scope of the reputation of independent audit from the previous research, contrast and analyze the differences between the reputation of the accounting firm and the credibility and the credit, and compare the differences between the reputation of the accounting firm and the reputation of the firm. On this basis, we consider the accountants according to the original questionnaire of the "reputation business" index of the United States. The special influence factors of the firm are added to the original questionnaire, which has a broad impact on the reputation of the accounting firm. It draws up the reputation index of the accounting firm, and then compiles the questionnaire to carry out a wide questionnaire survey on the stakeholders of the accounting firm. Good. Through data processing and statistical analysis of the results of the questionnaire, we can determine the rationality of the index system, use the analytic hierarchy process, determine the weight of the factor index, get the evaluation index of the reputation of the accounting firm, and give the index system of the reputation factor of the accountant's affairs with the factor score coefficient matrix.
The author of this paper has been lucky to participate in the research of the tutor's subject. With the help of the human resources and theoretical results of the project and the related literature research, the author makes a quantitative study on the evaluation index of independent audit reputation, and constructs a set of relatively complete index system. Through the method of statistical analysis, the index system of independent audit reputation has been gradually analyzed.
In particular, it first clarifies the research angle and object of this study, points out the purpose, significance and innovation of the research, and puts forward the research methods, especially points out the innovation of the topic perspective, the research content, the research results and the practical value.
Then, through the collation of relevant literature, this paper reviews the relevant research achievements on reputation at home and abroad, especially the research on the measurement of corporate reputation, which is the theoretical basis of the independent audit reputation measurement research, and analyses the reputation of independent audit, which provides sufficient theoretical support for the next step of research and design.
Then it puts forward the whole research idea and the design situation, points out the whole idea of the research stage and the selection of the object of the questionnaire. On the basis of the previous literature research, combined with the actual situation of the auditor's audit, it puts forward the first class index and the two level index which affects the independent audit reputation, and explains the first level. The steps and processes of data acquisition during the stage of investigation and refinement.
Then the data obtained in the survey are explained and analyzed. By using the method of principal component analysis, seven influencing factors of independent audit reputation are extracted from the data obtained from the questionnaire: competitive capability factors, overall sensory factors, audit quality and professional integrity factors, social contribution factors, intrinsic strength factors, image factors and Financial performance and scale factors, using the questionnaire survey and the analytic hierarchy process, determine the weight of factor index. Under each level index, the influence factors are determined and the weight of each factor index is determined by similar methods. Thus the independent audit reputation index system is obtained.
Finally, a summary of the study is made, some management suggestions are put forward, and some limitations of this study are pointed out, and the future development direction is prospected: the research on the cultivation and management of the reputation of the accounting firms; the research on the quantitative supervision of the accounting firms; on this basis, further expansion is carried out. Other aspects of independent audit reputation, improving audit research level, etc.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
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