中国上市公司审计质量的实证研究

发布时间：2018-11-13 20:20

【摘要】：20世纪80年代初,为了适应对外开放政策和发展中外合资企业的需要,我国政府恢复了注册会计师制度。随着市场经济体制的逐步建立、国有企业的改革和证券市场的蓬勃发展,对注册会计师审计鉴证服务的需求越来越多,注册会计师审计在实施国家宏观政策、维护资本市场有序运行和保护投资者、社会公众的利益方面发挥重要作用。但是,在处于转轨经济时期的资本市场上,公司股权结构不合理、内部人控制以及各项法律、制度都还不完善,上市公司频频发生会计舞弊事件,注册会计师成为上市公司会计舞弊的帮凶。注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注、批评和置疑。随着会计市场的国际化、全面对外开放,证券市场审计服务将成为国外会计师事务所同国内会计师事务所竞争的重心。面对会计市场的国际竞争,如何保持审计独立性、如何提高审计质量,以促进注册会计师事业的持续、健康发展成为急需解决的问题。然而,国内对于审计质量的研究,尤其对上市公司审计质量的研究还比较少,因此,对审计质量的衡量和审计质量提高机制的研究是十分有价值的。本论文在我国特有的经济制度和社会制度背景下,分析上市公司的独立审计制度、审计质量的概念及其影响因素和审计质量衡量方法;结合上市公司盈余管理的手段、动机和上市公司普遍存在监管诱导型盈余管理行为,研究审计质量衡量与盈余管理的关系,提出以审计意见对盈余管理的信息含量来衡量我国上市公司审计意见质量;用Logistic回归方法验证审计意见对公司盈余管理行为的揭示情况和审计意见变通行为的存在性;简要评价上市公司审计的整体质量状况;并提出提高审计质量的政策建议。使用的具体研究方法有文献回顾与评价、归纳与总结、统计描述和计量模型等等。本论文分为以下六个部分。第一章前言部分,介绍研究问题、研究目标、内容及研究方法、研究内容的组织结构和研究的创新与不足。第二章审计理论,分析注册会计师审计的本质、审计质量、审计质量的影响因素。第三章上市公司审计质量衡量与盈余管理策略,介绍盈余管理的概念、动机与手段;用经验数据验证监管诱导性盈余管理行为的存在性;回顾与总结审计质量衡量的文献,结合上市公司普遍存在盈余管理行为,提出用审计意见对盈余管理行为的识别
[Abstract]:In the early 1980s, in order to adapt to the policy of opening to the outside world and to develop Sino-foreign joint ventures, our government restored the system of certified public accountants. With the gradual establishment of the market economy system, the reform of the state-owned enterprises and the vigorous development of the securities market, there is more and more demand for the audit and authentication service of the certified public accountants. Maintaining the orderly operation of the capital market and protecting the interests of investors and the public plays an important role. However, in the capital market in the period of transition economy, the ownership structure of the company is unreasonable, the insider control and various laws and systems are not perfect, and the listed company frequently occurs accounting fraud. CPA has become an accomplice in accounting fraud of listed companies. The independence and audit quality of CPA are widely concerned, criticized and questioned by theorists, practitioners and investors. With the internationalization of the accounting market and the overall opening to the outside world, the audit service of the securities market will become the focus of competition between foreign accounting firms and domestic accounting firms. In the face of the international competition in the accounting market, how to maintain the independence of audit and how to improve the quality of audit in order to promote the continuous and healthy development of CPA has become an urgent problem to be solved. However, domestic research on audit quality, especially on the audit quality of listed companies, is still relatively few. Therefore, the research on the measurement of audit quality and the improvement mechanism of audit quality is very valuable. Under the background of China's special economic system and social system, this paper analyzes the independent audit system of listed companies, the concept of audit quality and its influencing factors, and the measurement method of audit quality. Combined with the means of earnings management of listed companies, this paper studies the relationship between audit quality measurement and earnings management. To measure the quality of audit opinions of listed companies in our country by the information content of audit opinions on earnings management; This paper uses Logistic regression method to verify the disclosure of audit opinions on earnings management behavior and the existence of alternative audit opinions; briefly evaluates the overall quality of audit of listed companies; and puts forward some policy recommendations to improve the audit quality. The specific research methods used include literature review and evaluation, induction and summary, statistical description and measurement model, and so on. This paper is divided into the following six parts. The first chapter introduces the research problems, research objectives, contents and research methods, the organizational structure of the research content and the innovation and shortcomings of the research. The second chapter is audit theory, analyzing the essence of CPA audit and the influencing factors of audit quality. The third chapter introduces the audit quality measurement and earnings management strategy of listed companies, introduces the concept, motivation and means of earnings management, and verifies the existence of inductive earnings management behavior by empirical data. Reviewing and summarizing the literature of audit quality measurement, combining with the widespread earnings management behavior of listed companies, this paper puts forward the identification of earnings management behavior with audit opinions.
【学位授予单位】：华中农业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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