我国证券市场自愿性审计机构变更研究
发布时间：2019-05-15 00:30
【摘要】：审计机构变更作为审计机构选择行为的特例，在资本市场中频频发生，情况非常复杂，国外学者进行相关的研究已有四十余年的历史。与发达国家相比，较短的发展历史以及特殊的制度背景，造就了目前颇具“中国特色”的证券市场与审计市场，也使我国上市公司在审计机构的选择行为规范上存在自身的特色和一些问题。由于证券审计市场起步较晚，国内学术界从2000年起才开始出现对审计机构变更的研究。 据有关资料显示，近年来我国上市公司变更审计机构的现象逐年增加，这其中既包括了正常的审计机构变更，也不乏通过变更审计机构购买审计意见、粉饰财务报表、掩盖虚假财务信息的情况，而上市公司的许多问题也就随着审计机构的变更掩藏下来。这些都有可能降低审计质量，影响审计的独立性。因此笔者认为，，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。研究的结果不仅有助于分析这一特定审计服务市场的特征，为证券市场各参与主体提供重要决策的依据，更有助于监管部门对可能影响审计独立性的审计机构变更行为实施及时有效的监管。 本文主要采取理论与实证相结合的研究方法，重点对自愿性审计机构变更的信息披露及影响因素进行研究。文章的第一部分阐述了研究的背景、问题及方法；第二部分对相关理论及国内外研究成果进行归纳总结，以此作为研究的起点；第三部分是对我国审计市场发展的背景及现状分析；第四部分主要是利
[Abstract]:As a special case of the choice behavior of audit institutions, the change of audit institutions occurs frequently in the capital market, and the situation is very complex. Foreign scholars have been carrying out related research for more than 40 years. Compared with the developed countries, the short history of development and the special institutional background have created the securities market and audit market with "Chinese characteristics" at present. It also makes the listed companies in our country have their own characteristics and some problems in the choice of behavior norms of audit institutions. Due to the late start of the securities audit market, the research on the change of audit institutions began to appear in the domestic academic circles since 2000. According to the relevant data, the phenomenon of changing audit institutions of listed companies in China has increased year by year in recent years, which includes not only the normal changes of audit institutions, but also the purchase of audit opinions and whitewashing of financial statements by changing audit institutions. Cover up false financial information, and many of the problems of listed companies are hidden with the change of audit institutions. These may reduce the quality of audit and affect the independence of audit. Therefore, the author believes that it is of great significance to study the behavior of audit institution change of listed companies in China's securities market in recent years, whether from the perspective of the change of regulatory environment or the timeliness and reliability of the study. The results of the study are not only helpful to analyze the characteristics of this particular audit service market, but also to provide important decision-making basis for the participants in the securities market. It is also helpful for the regulatory authorities to supervise the changes of audit institutions that may affect the independence of audit in a timely and effective manner. This paper mainly adopts the research method of combining theory and demonstration, and focuses on the information disclosure and influencing factors of the change of voluntary audit institutions. The first part of the article describes the background, problems and methods of the study, the second part summarizes the relevant theories and research results at home and abroad, as the starting point of the study. The third part is the analysis of the background and present situation of the development of audit market in our country; the fourth part is mainly profit.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F832.51;F239.4
本文编号：2477171
[Abstract]:As a special case of the choice behavior of audit institutions, the change of audit institutions occurs frequently in the capital market, and the situation is very complex. Foreign scholars have been carrying out related research for more than 40 years. Compared with the developed countries, the short history of development and the special institutional background have created the securities market and audit market with "Chinese characteristics" at present. It also makes the listed companies in our country have their own characteristics and some problems in the choice of behavior norms of audit institutions. Due to the late start of the securities audit market, the research on the change of audit institutions began to appear in the domestic academic circles since 2000. According to the relevant data, the phenomenon of changing audit institutions of listed companies in China has increased year by year in recent years, which includes not only the normal changes of audit institutions, but also the purchase of audit opinions and whitewashing of financial statements by changing audit institutions. Cover up false financial information, and many of the problems of listed companies are hidden with the change of audit institutions. These may reduce the quality of audit and affect the independence of audit. Therefore, the author believes that it is of great significance to study the behavior of audit institution change of listed companies in China's securities market in recent years, whether from the perspective of the change of regulatory environment or the timeliness and reliability of the study. The results of the study are not only helpful to analyze the characteristics of this particular audit service market, but also to provide important decision-making basis for the participants in the securities market. It is also helpful for the regulatory authorities to supervise the changes of audit institutions that may affect the independence of audit in a timely and effective manner. This paper mainly adopts the research method of combining theory and demonstration, and focuses on the information disclosure and influencing factors of the change of voluntary audit institutions. The first part of the article describes the background, problems and methods of the study, the second part summarizes the relevant theories and research results at home and abroad, as the starting point of the study. The third part is the analysis of the background and present situation of the development of audit market in our country; the fourth part is mainly profit.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F832.51;F239.4
【引证文献】
相关硕士学位论文 前4条
1 王艳芳;审计师变更的经济后果研究[D];青岛理工大学;2011年
2 娄欣轩;上市公司更换审计师的经济后果研究[D];东北林业大学;2007年
3 陈娟茹;我国审计师变更的实证研究[D];西北大学;2009年
4 马帼;上市公司审计师变更影响因素的实证研究[D];东北林业大学;2010年
本文编号：2477171
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2477171.html
