会计师事务所合并对审计市场绩效的影响分析
发布时间：2018-12-06 11:59
【摘要】：对于审计的研究由来已久,最初的研究多集中于审计方法等微观层面。随着经济的发展和审计作用的日益凸显,审计市场的运行越来越受到关注和重视。上世纪,“八大”会计师事务所通过合并迅速占领了绝大部分的审计市场份额,寡占型的市场结构使得不少人开始担心审计行业内部缺乏有效的市场竞争。20世纪70年代,产业组织理论开始用来研究审计市场。之后越来越多的学者开始审计行业的研究,国内学者也步入了这个行列。 目前在国内关于审计市场的研究多集中于宏观角度的审计市场结构和审计市场绩效的研究。根据产业组织理论,事务所的行为会对审计市场绩效产生直接的影响,以往的研究重点在市场结构对市场绩效的影响,对于会计师事务所行为对审计市场绩效的影响和对市场结构的反作用有所忽视,而对合并行为也多进行单独分析,鲜有人进入到事务所合并对审计市场绩效影响的研究中。本文的研究目的是运用实证分析的方法分析事务所合并行为对审计收费和审计质量产生的直接影响,全面地考察合并对审计市场绩效的影响。 本文共分为六章,在第一章对过往研究进行总结和第二章对事务所合并历程、动机进行回顾的基础上,在第三章对产业组织理论SCP范式进行介绍,并以此来分析审计市场结构、行为和绩效之间的关系。之后在第四章和第五章以2006～2008年间发生的在证券市场具有证券期货审计资格的事务所合并案例为样本,分别对会计师事务所合并对审计收费和审计质量产生的影响进行实证分析,考察合并对审计市场绩效的影响。最后在前两章的基础上总结研究结论,分析我国在推动审计市场发展过程中的进展和问题,提出政策性建议。通过实证分析发现,事务所合并对审计收费和审计质量都产生了正面的显著影响。在事务所进行合并之后,随着事务所规模的扩大和审计资源在行业内的重新整合,事务所的审计服务质量提高,更加得到市场的认可,消费者愿意为此付出更高的代价。事务所合并对事务所的收益和服务质量产生了普遍和显著的影响,说明合并行为对审计市场绩效的影响也是正面显著的。另外通过描述性统计分析发现,我国审计市场仍然存在事务所规模不够大、小规模事务所存在规模不经济、本土事务所市场份额过小等情况。 本文的贡献首先表现在切入视角的独特性,从微观角度的事务所合并行为对审计收费和审计质量产生的直接影响入手,分析合并对审计市场绩效产生的影响。其次,因为审计在经济运行中所处的特殊地位和作用,单纯考察行业的收益不能全面反映审计市场绩效,因此本文从审计收费和审计质量两个角度分别衡量合并对市场运行效率和功能效率的影响,较全面地考察了审计市场绩效。
[Abstract]:The research on audit has a long history, the initial research focuses on audit methods and other micro-level. With the development of economy and the increasingly prominent role of audit, more and more attention has been paid to the operation of audit market. In the last century, the "big eight" accounting firms quickly occupied most of the audit market share through mergers. The oligopolistic market structure made many people worry about the lack of effective market competition within the audit industry. The theory of industrial organization began to be used to study the audit market. After that, more and more scholars began to study the audit industry, and domestic scholars also stepped into the ranks. At present, the research on audit market in China focuses on the structure of audit market and the performance of audit market. According to the industrial organization theory, the behavior of the firm will have a direct impact on the audit market performance. The influence of accounting firm behavior on audit market performance and the reaction to market structure have been ignored, and the merger behavior has been analyzed separately, and few people have entered into the research on the impact of firm merger on audit market performance. The purpose of this paper is to analyze the direct impact of firm merger on audit fees and audit quality by empirical analysis, and to investigate the impact of merger on audit market performance. This paper is divided into six chapters. On the basis of the summary of the past research in the first chapter and the review of the merger course and motivation of the firm in the second chapter, the paper introduces the SCP paradigm of the industrial organization theory in the third chapter, and then analyzes the audit market structure. The relationship between behavior and performance. Then, in the fourth and fifth chapters, a sample of mergers of firms with securities and futures audit qualifications in the securities market that occurred between 2006 and 2008 was taken as a sample. This paper makes an empirical analysis on the impact of accounting firm merger on audit fees and audit quality, and examines the impact of merger on audit market performance. Finally, on the basis of the first two chapters, this paper summarizes the research conclusions, analyzes the progress and problems in the process of promoting the development of the audit market in China, and puts forward some policy suggestions. Through empirical analysis, it is found that firm merger has a positive and significant impact on audit fees and audit quality. After the firm merges, with the expansion of the firm size and the re-integration of audit resources in the industry, the audit service quality of the firm is improved, more recognized by the market, and consumers are willing to pay a higher price for it. The combination of firms has a general and significant impact on the earnings and service quality of the firms, which indicates that the merger behavior also has a positive and significant impact on the audit market performance. In addition, through descriptive statistical analysis, it is found that the audit market of our country still exists the situation that the scale of audit firms is not large enough, the scale of small firms is not economical, and the market share of local firms is too small. Firstly, the contribution of this paper lies in the uniqueness of the angle of view, starting with the direct influence of firm merger behavior on audit fees and audit quality, and analyzing the impact of merger on audit market performance. Secondly, because of the special position and function of audit in the economic operation, simply examining the income of the industry can not fully reflect the audit market performance. Therefore, this paper measures the impact of merger on market efficiency and function efficiency from two angles of audit charge and audit quality, and makes a comprehensive study of audit market performance.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233;F239.4;F224
本文编号：2365991
[Abstract]:The research on audit has a long history, the initial research focuses on audit methods and other micro-level. With the development of economy and the increasingly prominent role of audit, more and more attention has been paid to the operation of audit market. In the last century, the "big eight" accounting firms quickly occupied most of the audit market share through mergers. The oligopolistic market structure made many people worry about the lack of effective market competition within the audit industry. The theory of industrial organization began to be used to study the audit market. After that, more and more scholars began to study the audit industry, and domestic scholars also stepped into the ranks. At present, the research on audit market in China focuses on the structure of audit market and the performance of audit market. According to the industrial organization theory, the behavior of the firm will have a direct impact on the audit market performance. The influence of accounting firm behavior on audit market performance and the reaction to market structure have been ignored, and the merger behavior has been analyzed separately, and few people have entered into the research on the impact of firm merger on audit market performance. The purpose of this paper is to analyze the direct impact of firm merger on audit fees and audit quality by empirical analysis, and to investigate the impact of merger on audit market performance. This paper is divided into six chapters. On the basis of the summary of the past research in the first chapter and the review of the merger course and motivation of the firm in the second chapter, the paper introduces the SCP paradigm of the industrial organization theory in the third chapter, and then analyzes the audit market structure. The relationship between behavior and performance. Then, in the fourth and fifth chapters, a sample of mergers of firms with securities and futures audit qualifications in the securities market that occurred between 2006 and 2008 was taken as a sample. This paper makes an empirical analysis on the impact of accounting firm merger on audit fees and audit quality, and examines the impact of merger on audit market performance. Finally, on the basis of the first two chapters, this paper summarizes the research conclusions, analyzes the progress and problems in the process of promoting the development of the audit market in China, and puts forward some policy suggestions. Through empirical analysis, it is found that firm merger has a positive and significant impact on audit fees and audit quality. After the firm merges, with the expansion of the firm size and the re-integration of audit resources in the industry, the audit service quality of the firm is improved, more recognized by the market, and consumers are willing to pay a higher price for it. The combination of firms has a general and significant impact on the earnings and service quality of the firms, which indicates that the merger behavior also has a positive and significant impact on the audit market performance. In addition, through descriptive statistical analysis, it is found that the audit market of our country still exists the situation that the scale of audit firms is not large enough, the scale of small firms is not economical, and the market share of local firms is too small. Firstly, the contribution of this paper lies in the uniqueness of the angle of view, starting with the direct influence of firm merger behavior on audit fees and audit quality, and analyzing the impact of merger on audit market performance. Secondly, because of the special position and function of audit in the economic operation, simply examining the income of the industry can not fully reflect the audit market performance. Therefore, this paper measures the impact of merger on market efficiency and function efficiency from two angles of audit charge and audit quality, and makes a comprehensive study of audit market performance.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233;F239.4;F224
【引证文献】
相关硕士学位论文 前1条
1 亓亮;基于事务所合并视角的会计师事务所品牌声誉溢价研究[D];中国海洋大学;2012年
，本文编号：2365991
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