基于预期审计意见的审计师变更决策研究
发布时间：2018-11-27 07:19
【摘要】： 近些年来，一系列财务舞弊案的发生，，激起了社会大众的广泛关注。无论学术界，还是实务界，都开始思考这样的问题：独立审计到底能为资本市场的信息质量提供多大程度的鉴证，能够在多大程度上保护中小股民的利益?独立审计质量到底是提高了，还是下降了?独立审计机制在中国股票市场扮演着何种角色?对于这些问题，似乎很难得出一个公允且一致的答案。 在上市公司与审计师的复杂契约中，很多因素制约着审计质量的提高。其中，审计师更换是对审计独立性的一个根本威胁，因为其维系着审计师对客户的经济依赖性，而围绕日益频繁的审计师更换现象，西方学术界已展开了广泛而深入的研究，但国内的相关研究稍显薄弱。因此，本文在借鉴最新研究成果的基础上，着眼于预期审计意见改善的动机，运用实证研究的方法，论证其对上市公司更换审计师决策的影响，进而考察审计师变化后，上市公司是否因此得到了更为“优厚的待遇”。希望本研究能够对已有研究成果有所突破，加深对我国独立审计质量的认识，同时对加强上市公司审计师变更的监管提出一些粗浅的建议。 本文研究内容包括：对有关审计质量实证研究，特别审计师更换文献进行回顾与评价，以此作为研究的起点；提出本文实证研究的研究框架、研究假设以及研究设计；着重对审计意见影响因素进行分析，得出“预期审计意见”变量，进而考察它和其他控制变量对上市公司审计师变更决策的影响；此外，实证检验审计师变更前后，上市公司审计意见以及财务报告的改善情况。
[Abstract]:In recent years, a series of financial fraud cases, aroused widespread concern of the public. Whether in academic circles or in practice, they are beginning to think about the question: to what extent can independent audit provide evidence for the quality of information in the capital market, and to what extent can it protect the interests of small and medium-sized shareholders? Did the quality of independent audit improve or decline? What role does the independent audit mechanism play in China's stock market? It seems hard to come up with a fair and consistent answer to these questions. In the complex contracts between listed companies and auditors, many factors restrict the improvement of audit quality. Among them, auditor change is a fundamental threat to audit independence, because it maintains the auditor's economic dependence on customers, and the western academic circles have carried out extensive and in-depth research around the phenomenon of increasingly frequent auditor change. However, the relevant research in China is a little weak. Therefore, on the basis of the latest research results, this paper focuses on the motive of improving the expected audit opinion, uses the method of empirical research to demonstrate its influence on the decision of changing auditors of listed companies, and then investigates the changes of auditors. Whether or not the listed company has received a more "preferential treatment" as a result. It is hoped that this study can make a breakthrough in the existing research results, deepen the understanding of the quality of independent audit in our country, and at the same time put forward some superficial suggestions on strengthening the supervision of auditor change in listed companies. The research contents of this paper include: reviewing and evaluating the literature on audit quality, special auditor replacement, as the starting point of the research, putting forward the research framework, research hypotheses and research design of the empirical research in this paper. The influence factors of audit opinion are analyzed, and the expected audit opinion variable is obtained, and then the influence of it and other control variables on auditor change decision of listed company is investigated. In addition, the audit opinions and financial reports of listed companies are improved before and after the auditors change.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2359842
[Abstract]:In recent years, a series of financial fraud cases, aroused widespread concern of the public. Whether in academic circles or in practice, they are beginning to think about the question: to what extent can independent audit provide evidence for the quality of information in the capital market, and to what extent can it protect the interests of small and medium-sized shareholders? Did the quality of independent audit improve or decline? What role does the independent audit mechanism play in China's stock market? It seems hard to come up with a fair and consistent answer to these questions. In the complex contracts between listed companies and auditors, many factors restrict the improvement of audit quality. Among them, auditor change is a fundamental threat to audit independence, because it maintains the auditor's economic dependence on customers, and the western academic circles have carried out extensive and in-depth research around the phenomenon of increasingly frequent auditor change. However, the relevant research in China is a little weak. Therefore, on the basis of the latest research results, this paper focuses on the motive of improving the expected audit opinion, uses the method of empirical research to demonstrate its influence on the decision of changing auditors of listed companies, and then investigates the changes of auditors. Whether or not the listed company has received a more "preferential treatment" as a result. It is hoped that this study can make a breakthrough in the existing research results, deepen the understanding of the quality of independent audit in our country, and at the same time put forward some superficial suggestions on strengthening the supervision of auditor change in listed companies. The research contents of this paper include: reviewing and evaluating the literature on audit quality, special auditor replacement, as the starting point of the research, putting forward the research framework, research hypotheses and research design of the empirical research in this paper. The influence factors of audit opinion are analyzed, and the expected audit opinion variable is obtained, and then the influence of it and other control variables on auditor change decision of listed company is investigated. In addition, the audit opinions and financial reports of listed companies are improved before and after the auditors change.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
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