我国会计师事务所行业专门化与审计市场绩效关系研究

发布时间：2019-04-12 13:39

【摘要】： 审计市场结构和市场行为的最终结果表现为审计市场绩效,中国注册会计师协会针对这一行业做出的有关重大决定的出发点和落脚点即是审计市场绩效的提高。而衡量审计市场绩效的一个重要指标就是审计质量。审计质量的高低直接体现了审计市场绩效的高低。审计质量取决于会计师事务所的独立性和专业胜任能力两个方面,而会计师事务所的行业专长作为专业胜任能力的重要组成部分,也是影响审计质量的一个重要因素。 2006年我国新审计准则的颁布实施以及现代风险导向审计模式的确立,将在政策层面上促进我国会计师事务所行业专门化经营的发展。2007年中国注册会计师协会发布的《关于推动会计师事务所做大做强的意见》也将鼓励我国会计师事务所通过行业专门化经营寻求规模化发展的途径。基于这两个特定背景,本文试图研究我国审计市场行业专门化对审计市场绩效的影响。本文从产业组织理论的角度,在对会计师事务所行业专门化对审计市场绩效的影响进行规范性分析的基础上,以2007年、2008年深沪两市所有A股上市公司为研究样本,运用多元线性回归分析方法检验了会计师事务所行业专门化与审计质量的关系。在实证研究过程中,本文从行业市场份额和专业投资程度两个方面对会计师事务所行业专门化水平进行衡量,以被审计单位的盈余管理程度作为审计质量的替代变量。研究结果发现,在控制了公司规模、会计师事务所规模、经营状况、财务风险、等因素对盈余管理的影响后,行业专门化水平越高的会计师事务所审计的公司盈余管理程度越低,因此,本文认为,会计师事务所实行行业专门化发展确实可以提高其审计质量。最后,本文结合我国审计市场环境分析了我国会计师事务所发展行业专门化战略的重要意义及现实障碍,并从市场环境和会计师事务所自身的角度提出相应的建议。本文的创新之处在于：(1)使用产业组织理论的结构-行为-绩效(SCP)分析框架,对我国会计师事务所发展行业专门化对审计市场绩效的影响进行了理论分析和经验检验；(2)引入分工与专业化理论及竞争战略理论对事务所行业专门化对审计市场绩效的影响进行了理论分析,丰富了分工理论和竞争战略理论的同时也为事务所规模化发展提供了有效途径。
[Abstract]:The final result of audit market structure and market behavior is audit market performance. The starting point and ending point of the important decision made by the Chinese Institute of Certified Public Accountants in this industry is the improvement of audit market performance. The audit quality is an important index to measure the performance of audit market. The audit quality directly reflects the audit market performance. Audit quality depends on the independence of accounting firms and professional competence. As an important part of professional competence, the professional expertise of accounting firms is also an important factor affecting audit quality. The promulgation and implementation of the new audit standards in 2006 and the establishment of the modern risk-oriented audit model. At the policy level, the development of professional management of accounting firms in China will be promoted. The opinions on promoting the growth and strength of CPA firms issued by the Chinese Institute of Certified Public Accountants in 2007 will also encourage our country's accountants to become bigger and stronger. The firm seeks the way of large-scale development through the specialized management of the industry. Based on these two specific backgrounds, this paper attempts to study the impact of industry specialization on audit market performance in China. From the perspective of industrial organization theory, based on the normative analysis of the impact of profession specialization of accounting firms on audit market performance, this paper takes all A-share listed companies in Shenzhen and Shanghai stock markets in 2007 and 2008 as research samples. The relationship between profession specialization and audit quality of accounting firms was tested by multiple linear regression analysis. In the process of empirical research, this paper measures the professional level of accounting firms from the two aspects of industry market share and the degree of professional investment, and takes the earnings management degree of the audited unit as an alternative variable of audit quality. The results show that after controlling the size of the company, the size of the accounting firm, the state of operation, financial risk, and other factors on earnings management, The higher the level of industry specialization, the lower the level of earnings management of accounting firms. Therefore, this paper believes that the professional development of accounting firms can indeed improve their audit quality. Finally, based on the audit market environment in China, this paper analyzes the significance and practical obstacles of the professional strategy for the development of accounting firms in China, and puts forward some suggestions from the point of view of the market environment and the accounting firm itself. The innovation of this paper is as follows: (1) using the structure-behavior-performance (SCP) analysis framework of the theory of industrial organization, this paper makes a theoretical analysis and empirical test on the impact of professional development of accounting firms on audit market performance in China; (2) the theory of division of labor and specialization and the theory of competition strategy are introduced to analyze the influence of industry specialization on audit market performance. It enriches the division of labor theory and competitive strategy theory and also provides an effective way for the large-scale development of firms.
【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

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