会计师事务所做大做强战略的实施对审计定价的影响研究

发布时间：2018-10-30 13:44

【摘要】：会计师事务所作为资本市场参与主体中的重要一员，在消除资本市场中上市公司与投资者、监管者等之间的信息不对称方面发挥着不可替代的作用，是维系资本市场功能完善与有效运转的重要一环。因此，一个良性的审计市场对资本市场的发展举足轻重。近年来，随着资本市场一系列违规案件的接连出现、我国企业正逐步寻求海外扩张的现实以及“入世”后审计市场的逐步对外开放所引发的诸多深层次问题，引起了有关部门对审计市场的深刻反思，使政府对会计师事务所重要性有了更加清晰的的认识。鉴于此，相关政府部门在2007-2009年陆续出台了一系列鼓励政策，积极引导和促进会计师事务所之间通过合并重组和“走出去”来实现做大做强战略。时隔三年后，对我国会计师事务所前期所实施的做大做强战略的经济后果进行一次深入的研究就显得颇有意义。为此，本文将以会计师事务所的审计定价为切入点，研究合并所与非合并所、“走出去”所与未“走出去”所在审计定价方面是否产生了显著的差异？合并所与“走出去”所是否获得了审计溢价（声誉）？进而在此基础上对会计师事务所的后续发展战略提出自己的建议。本文共分为5章，具体如下：第1章作为绪论，本章旨在阐述我国本土会计师事务所做大做强战略的实施背景，通过回顾与分析国外会计师事务所的发展历程阐明当前局势下本土所实施做大做强战略的必要性和可行性。第2章主要介绍会计师事务所做大做强战略实施现状及其影响。众所周知，要想研究市场上的定价行为，首先对市场结构必须有一个清晰的界定，不同的市场结构往往蕴含着不同的定价策略，比如完全竞争市场与垄断市场的价格形成机制就存在显著性差异。因此，本章在简要介绍会计师事务所做大做强战略实施现状后，着重考察战略实施对审计市场的影响。第3章为本文研究的理论基础。主要介绍结构—行为—绩效理论、委托代理和信息不对称理论和“深口袋”理论，通过阐明审计市场、审计质量和审计定价三者之间关系，为下章研究假设的提出和实证研究思路提供理论依据。第4章为为实证检验过程及结果分析。此为本篇论文的重点组成部分，共分为两大块。一块为合并的相关实证研究；另一块为“走出去”的相关实证研究。研究发现，本文所提出四个假设均通过了假设检验。第5章为研究结论部分。根据第4章的实证结果得出本文的研究结论，并在此基础上对会计师事务所后续发展战略提出自己的建议，，文末为本文的缺点与不足以及后续研究展望。
[Abstract]:As an important member of the capital market participants, accounting firms play an irreplaceable role in eliminating the information asymmetry between listed companies and investors, regulators, etc. It is the important link that maintains the capital market function consummation and the effective operation. Therefore, a benign audit market plays an important role in the development of capital market. In recent years, with the successive emergence of a series of illegal cases in the capital market, Chinese enterprises are gradually seeking the reality of overseas expansion and many deep-seated problems caused by the gradual opening up of the audit market after China's accession to the WTO. It causes the departments concerned to reflect on the audit market and makes the government have a clearer understanding of the importance of accounting firms. In view of this, the relevant government departments issued a series of encouraging policies from 2007 to 2009, actively guiding and promoting the integration and reorganization of accounting firms and "going out" to realize the strategy of becoming bigger and stronger. After three years, it is of great significance to study the economic consequences of the strategy of becoming bigger and stronger in the early stage of accounting firms in our country. Therefore, this paper will take the audit pricing of accounting firms as the starting point to study whether there is a significant difference between the audit pricing of "going out" and that of "going out" and "not going out". Did the merger and "go out" get an audit premium (reputation)? On this basis, the following development strategy of accounting firms put forward their own suggestions. This paper is divided into five chapters, as follows: chapter 1 as an introduction, this chapter aims to explain the implementation of the strategy of local accounting firms to strengthen the implementation of the background, By reviewing and analyzing the development course of foreign accounting firms, the necessity and feasibility of the local strategy of becoming bigger and stronger under the current situation are expounded. Chapter 2 introduces the current situation and influence of accounting firm's strategy of becoming bigger and stronger. As we all know, in order to study pricing behavior in the market, we must have a clear definition of the market structure. Different market structures often contain different pricing strategies. For example, there are significant differences between the price formation mechanism of perfect competition market and monopoly market. Therefore, this chapter briefly introduces the current situation of the implementation of the accounting firm's strategy of becoming bigger and stronger, and focuses on the impact of the implementation of the strategy on the audit market. Chapter 3 is the theoretical basis of this paper. This paper mainly introduces the structure-behavior-performance theory, principal-agent theory, information asymmetry theory and "deep pocket" theory, and clarifies the relationship among audit market, audit quality and audit pricing. It provides the theoretical basis for the proposition of hypotheses in the next chapter and the train of thought of empirical research. Chapter 4 is the process of empirical test and the analysis of results. This is the key part of this paper, which is divided into two parts. One is the merger empirical study; the other is the "going out" empirical study. It is found that the four hypotheses proposed in this paper have passed the hypothesis test. Chapter 5 is the conclusion of the research. Based on the empirical results in Chapter 4, the author draws the conclusions of this paper, and then puts forward his own suggestions on the development strategy of accounting firms. At the end of this paper, the shortcomings and shortcomings of this paper and the future research prospects are presented.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F239.2

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