我国上市公司审计收费影响因素实证研究
发布时间：2019-03-12 11:58
【摘要】：伴随着我国证券市场的成长,上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。上市公司的投资者、外部其他利益相关人以及社会公众开始对会计师事务所的审计质量提出质疑。独立审计可以看作是一种市场交易活动:上市公司需要注册会计师出具的审计报告来证明公司财务报告的合法性和公允性,主要以吸引投资并保持股价的稳定;会计师事务所则需要提供审计服务获取审计收费。但是审计服务不同于交易市场中一般服务产品:首先,它具有准公共产品的特殊属性,审计质量不仅关系到审计供求双方的经济利益,而且会直接或间接地影响第三方(财务报表使用者)的经济利益;其次,审计服务具有高知识含量和技术垄断的特点。所以审计服务具有比普通服务产品更为复杂的性质:一方面,其质量的优劣关系到公众的社会利益,所以更受社会的关注;另一方面,较强的专业性使审计质量难于鉴定和控制。鉴于审计服务的特殊性质,有必要寻找一种有效的手段来控制其质量,以确保公众的社会利益和整个市场经济的有效运转。 审计收费作为审计服务的价格,是传递审计质量的有效信号。早在20世纪70年代末、80年代初,西方学者就开始对审计收费进行研究。为考察我国上市公司审计质量,笔者首先阐述了审计收费理论;接着基于对我国上市公司审计市场和审计收费现状的分析识别了影响我国上市公司审计收费的因素,随后对这些因素进行了实证研究,得出上市公司资产总额、上市公司控股子公司数以及会计师事务所是否为“十大”是影响目前我国上市公司审计收费的主要因素;最后,结合本文的研究结论,提出完善我国上市公司审计收费的政策建议。 审计收费的研究仅仅是手段,目的是基于这一研究结果规范我国上市公司审计收费标准的制定和审计收费的披露,使得社会公众可以通过上市公司披露的审计收费相关信息来判断上市公司财务状况。这不仅有利于保护社会投资者的利益,而且将对资本市场的资源配置产生深远影响。
[Abstract]:With the growth of the stock market in China, the false financial reports of listed companies and the audit failure of accounting firms continue to occur. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. Independent audit can be regarded as a kind of market trading activity: listed companies need audit reports issued by certified public accountants to prove the legitimacy and fairness of the company's financial reports, mainly in order to attract investment and maintain the stability of the stock price; Accounting firms need to provide audit services to obtain audit fees. But the audit service is different from the general service products in the trading market: first of all, it has the special attribute of quasi-public goods, audit quality not only relates to the economic interests of both sides of audit supply and demand, It also directly or indirectly affects the economic interests of third parties (users of financial statements); Secondly, audit service has the characteristics of high knowledge content and technology monopoly. So audit service has a more complex nature than ordinary service products: on the one hand, the quality of audit service has a bearing on the social interests of the public, so it is more concerned by the society; On the other hand, strong professionalism makes audit quality difficult to identify and control. In view of the special nature of audit service, it is necessary to find an effective means to control its quality in order to ensure the social interests of the public and the effective operation of the whole market economy. Audit fee, as the price of audit service, is an effective signal to transmit audit quality. As early as the late 1970s and early 1980s, western scholars began to study audit fees. In order to investigate the audit quality of listed companies in China, the author firstly expounds the theory of audit fees. Then based on the analysis of the audit market and audit fees of listed companies in China, this paper identifies the factors that affect the audit fees of listed companies in China, and then makes an empirical study on these factors, and obtains the total assets of listed companies. The number of holding subsidiaries of listed companies and whether accounting firms are the "top ten" are the main factors that affect the audit fees of listed companies in China at present. Finally, combined with the research conclusions of this paper, this paper puts forward the policy recommendations to improve the audit fees of listed companies in China. The research of audit fees is only a means to standardize the standard of audit fees and the disclosure of audit fees of listed companies in China based on the results of this study. So that the public can judge the financial situation of listed companies through the information about audit fees disclosed by listed companies. This will not only help to protect the interests of social investors, but also will have a far-reaching impact on the allocation of resources in the capital market.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
本文编号：2438751
[Abstract]:With the growth of the stock market in China, the false financial reports of listed companies and the audit failure of accounting firms continue to occur. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. Independent audit can be regarded as a kind of market trading activity: listed companies need audit reports issued by certified public accountants to prove the legitimacy and fairness of the company's financial reports, mainly in order to attract investment and maintain the stability of the stock price; Accounting firms need to provide audit services to obtain audit fees. But the audit service is different from the general service products in the trading market: first of all, it has the special attribute of quasi-public goods, audit quality not only relates to the economic interests of both sides of audit supply and demand, It also directly or indirectly affects the economic interests of third parties (users of financial statements); Secondly, audit service has the characteristics of high knowledge content and technology monopoly. So audit service has a more complex nature than ordinary service products: on the one hand, the quality of audit service has a bearing on the social interests of the public, so it is more concerned by the society; On the other hand, strong professionalism makes audit quality difficult to identify and control. In view of the special nature of audit service, it is necessary to find an effective means to control its quality in order to ensure the social interests of the public and the effective operation of the whole market economy. Audit fee, as the price of audit service, is an effective signal to transmit audit quality. As early as the late 1970s and early 1980s, western scholars began to study audit fees. In order to investigate the audit quality of listed companies in China, the author firstly expounds the theory of audit fees. Then based on the analysis of the audit market and audit fees of listed companies in China, this paper identifies the factors that affect the audit fees of listed companies in China, and then makes an empirical study on these factors, and obtains the total assets of listed companies. The number of holding subsidiaries of listed companies and whether accounting firms are the "top ten" are the main factors that affect the audit fees of listed companies in China at present. Finally, combined with the research conclusions of this paper, this paper puts forward the policy recommendations to improve the audit fees of listed companies in China. The research of audit fees is only a means to standardize the standard of audit fees and the disclosure of audit fees of listed companies in China based on the results of this study. So that the public can judge the financial situation of listed companies through the information about audit fees disclosed by listed companies. This will not only help to protect the interests of social investors, but also will have a far-reaching impact on the allocation of resources in the capital market.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前8条
1 王敏;我国A股上市公司审计费用影响因素研究[D];北京交通大学;2011年
2 李可;比较法视角下的注册会计师审计独立性法律规制研究[D];中国海洋大学;2011年
3 潘子龙;上市公司审计费用率影响因素实证研究[D];沈阳工业大学;2011年
4 毛圆圆;资产评估收费影响因素的实证研究[D];河北农业大学;2008年
5 张洁;我国审计收费影响因素的实证研究[D];西南大学;2009年
6 李倩;新审计准则的实施与审计收费的实证研究[D];中国海洋大学;2009年
7 张彩虹;风险因素对我国上市公司审计收费影响的实证研究[D];河北大学;2007年
8 冯洁;财务报告内部控制审计收费的影响因素[D];浙江工商大学;2012年
，本文编号：2438751
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