签字会计师客户关系、审计任期与审计质量

发布时间：2018-01-19 16:08

本文关键词： 签字会计师客户关系签字会计师跳槽客户跟随审计任期审计质量　出处：《武汉大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着独立审计研究对象的逐渐深入,关于签字会计师个人层面审计质量的研究开始出现并不断丰富。已有研究从签字会计师个人的单一视角,探讨了诸如年龄、性别、教育经历以及行业专长等个体特征对于审计质量的影响;也有文献通过识别较长审计任期、"旋转门"现象、重新上任现象以及客户"跟随"式会计师事务所变更等情形,从签字会计师和客户两者之间的关联视角,探讨由此反映出的签字会计师客户关系对审计质量的影响。近年来,伴随着政策推动下的会计师事务所合并浪潮,我国审计市场中签字会计师流动日益频繁。值得注意的是,部分签字会计师在流动过程中会带走由其提供审计服务的客户。这种特殊的签字会计师客户关联变更现象表明两者之间存在某种私人关系,该私人关系很可能威胁审计独立性并导致审计质量受损,而针对这一现象的研究却相对不足。因此,本文将基于这种签字会计师跳槽并带走客户现象,探究签字会计师客户关系及其亲密程度可能对审计质量产生的影响。本文以签字会计师跳槽后是否带走由其提供审计服务的客户为标准,依据上市公司在相邻两个会计年度内是否存在会计师事务所不同而签字会计师至少有一名相同的情形,将上市公司的会计师事务所变更划分为私人关系式变更和非私人关系式变更。在此基础上,综合运用审计独立性理论、关系营销理论以及资产专用性理论并结合我国审计市场制度背景,对这种私人关系的形成动因及经济后果进行分析。借鉴已有研究,本文选取2005-2015年最新大样本数据,以两种琼斯模型估计出的可操纵性应计利润绝对值衡量审计质量,实证检验签字会计师客户关系及其亲密程度对于审计质量的影响。研究结果表明:(1)相比于非私人关系式变更,私人关系式变更中上市公司在变更当年的盈余管理水平更高,表明跳槽签字会计师给予了跟随客户更为宽松的审计对待,审计质量有所下降;(2)在私人关系子样本中,私人关系越亲密,即签字会计师跳槽前的审计任期越长,客户盈余管理程度越高,对审计质量的负面影响越大。最后,根据研究结果,本文从上市公司、会计师事务所以及监管机构等多方角度出发,提出了几点针对性的建议,希望有助于我国审计市场的健康发展,更好地保护投资者利益。
[Abstract]:With the gradual deepening of the independent audit research object, research on individual level signing accountants audit quality began to appear and constantly enrich the existing researches from a single perspective of accountants signed individuals, such as age, gender, education experience and industry expertise and other features for the impact of audit quality; there are also documents by identifying long audit tenure and the "revolving door" phenomenon, the phenomenon of re elected and customers "follow" the change of accounting firm and other circumstances, from a relevance perspective between signing accountants and customers, to explore the influence of reflected by the accountants signed customer relationship on the audit quality. In recent years, along with the policy to promote the merger under the accounting firm, I China's audit market in signing accountants flows more frequently. It is worth noting that the accountant will take part by the signature in the flow process For audit services to customers. This association signed accountant customer specific change phenomenon shows that there is some relationship between the private and personal relationship is likely to threaten the independence of the audit and audit quality lead to damage, and Study on this phenomenon is relatively insufficient. Therefore, the accountant job and take the customer signature based on the phenomenon, influence on accountants signed customer relationship and its degree of intimacy may have on the audit quality. The accountants signed after the job whether away provided by the audit service customers as the standard, and on the basis, whether the company in adjacent two fiscal year are different accounting firms and accountants signed in at least one of the same situation, the accounting firms listed the company's change into private relation change and non private relationship changes. On this basis, the comprehensive use of The theory of audit independence, relationship marketing theory and asset specificity theory combined with the background of audit market system in China, the formation of motivation and economic consequences of such personal relations are analyzed. Based on existing research, this paper selects the latest sample data of 2005-2015 years, in two Jones model to estimate the maneuverability of the measure of audit quality accruals absolute value, empirical test of accountants signed customer relationship and its closeness to the influence of audit quality. The results show that: (1) compared to the non private relations change, private relation changes in listed companies is higher in the change of the level of earnings management, that job hopping gives Accountants signed with customer more relaxed the audit to audit quality decline; (2) in the personal relationship between the sub samples, the more intimate personal relationship, which is signed by the certified public accountants audit quit before the longer term, guest The high degree of earnings management, the greater the negative impact on the audit quality. Finally, according to the research results, this article from the listed companies, accounting firms and regulators such as multi angle, and puts forward some suggestions, hoping to contribute to the healthy development of China's audit market, to better protect the interests of investors.

【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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