审计师变更与审计意见的相关性研究

发布时间：2018-07-26 11:29

【摘要】：从1997年我国第一份否定类型的审计意见出现以来，证券市场的审计服务发生着很大的变化，上市公司变更审计师的现象越来越普遍，且变更比率也逐年提高，这种现象成为社会各界普遍关注的焦点。对于审计师变更行为的研究，国外各理论界的研究较为成熟，而我国对此方面的研究大都集中于影响审计师变更的因素上。因此，本文试图从更加宽阔的方面研究，找出审计师变更行为的动机，以及此动机引起的一些经济后果，从而对审计师变更有更加全面的了解。本文采取理论研究与实证研究相结合的方法，在借鉴前人研究成果的基础上，分析审计师变更与变更前后审计意见的关系，探讨不同审计意见类型对变更决策的影响大小以及审计意见经济后果对审计师变更的作用。为了验证理论部分推出的假设，利用Logistic回归方法和Spearman相关系数法，建立审计师变更模型和审计意见模型，选取2008-2010年符合要求的A股上市公司作为研究样本，进行统计分析。结果显示：（1）上市公司上一年度的审计意见类型对本年变更决策有着显著的影响力，上一年被出具非标准无保留意见的上市公司在本年度更容易出现审计师变更；（2）上一年被出具非标准无保留意见的上市公司通过变更审计师在第二年更容易获得审计意见的改善；（3）上市公司变更行为的决策受上一年审计意见类型的影响，无法表示意见的影响力最大。这些结果为我国上市公司通过变更审计师来实现审计意见购买的现象提供了一定的依据。最后，根据本文的研究结论，分别对中国证监会、注册会计师协会和上市公司提出相关政策性建议，并指出本文研究的不足，提出进一步的研究动向。
[Abstract]:Since the first negative audit opinion appeared in our country in 1997, the audit service in the securities market has undergone great changes. The phenomenon of changing auditors in listed companies is becoming more and more common, and the rate of change has been increasing year by year. This kind of phenomenon becomes the focal point that the society all walks of life universal concerns. For the study of auditor change behavior, the research of foreign academic circles is more mature, but the research of this aspect in our country mostly concentrates on the factors that affect the auditor change. Therefore, this paper tries to find out the motivation of auditor change and its economic consequences from a wider perspective, so as to have a more comprehensive understanding of auditor change. This paper adopts the method of combining theoretical research with empirical research, and analyzes the relationship between auditor change and audit opinions before and after the change of auditors, on the basis of using the previous research results for reference. This paper discusses the influence of different types of audit opinions on the change decision and the effect of the economic consequences of audit opinions on auditor change. In order to verify the hypothesis of the theory part, using Logistic regression method and Spearman correlation coefficient method, the auditor change model and audit opinion model are established, and the A-share listed companies that meet the requirements from 2008 to 2010 are selected as the research samples for statistical analysis. The results show that: (1) the types of audit opinions of listed companies in the previous year have a significant influence on the decision of change this year, and the listed companies issued non-standard unqualified opinions last year are more likely to have auditor changes in this year; (2) A listed company issued a non-standard unqualified opinion in the previous year is more likely to obtain an improvement of the audit opinion in the second year by changing the auditor; (3) the decision of the listed company to change its behavior is affected by the type of audit opinion of the previous year, The greatest influence is the inability to express one's opinion. These results provide a basis for our listed companies to change auditors to realize the phenomenon of audit opinion purchase. Finally, according to the conclusions of this paper, the author puts forward the relevant policy recommendations to CSRC, CPA Association and listed companies, and points out the shortcomings of this study, and puts forward the further research trend.
【学位授予单位】：西安财经学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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