审计质量、政府监管与经济周期

发布时间：2018-07-10 07:16

本文选题：审计质量 + 政府监管　；参考：《武汉理工大学》2015年硕士论文

【摘要】：自从美国金融风暴向全球蔓延以来,世界各国经济遭受了史无前例的惨重打击,这也引发了相关学者对整个监管体系问题地郑重反思。有关会计、审计市场及其监管效力问题的争论一直持续不断,对于它们的研究也一直是世界会计理论界、实务界和监管层关注的热点话题。故近年来全球学术界众多学者对审计质量以及监管进行了相关探讨和研究,研究结果表明,适当加强监管对审计质量有积极的影响,也有许多学者将其分开进行探析,归结影响审计质量或者政府监管的因素,然而这些研究大多集中于微观层面,涉及宏观因素方面的却寥若晨星,不可置否的是,微观环境不可避免的会受到宏观环境的影响。为此,本文试突破这一局限,采用理论分析和实证分析相结合的方法把宏观经济周期纳入研究范畴,探讨宏观经济周期如何影响审计质量及政府监管,在经济周期不同阶段影响下,进一步对政府监管影响审计质量的效力及其差异性进行研究。从审计质量,审计质量与政府监管,到审计质量、政府监管与经济周期,以逐步进入的方式探讨国内外相关文献,阐述政府监管审计质量的理论,作用机制,以及在经济周期的影响下这三者之间的联动机理,在机理分析的基础上,本文提出研究假设,经过筛选的2002年以前上市的我国沪深A股719家上市公司为研究样本,利用2002-2012年的数据,分析了我国经济周期不同阶段,宏观经济对审计质量以及政府监管的影响作用。最终的实证结果表明,在不同周期下,审计质量是有差异的,审计质量在经济扩张期高于经济收缩期;在经济上升期,政府监管力度趋于下降,而在经济下滑期,政府监管力度是增加的,简而言之即政府监管力度在经济收缩期明显大于经济扩张期,而审计质量和监管虽然都受到经济周期波动的影响,但是实证研究表明无论是在经济扩张期还是在经济收缩期,政府监管实施后,均有利于审计质量的提升。
[Abstract]:Since the U.S. financial turmoil spread to the world, the world economy has suffered unprecedented blow, which has also triggered a serious reflection on the entire regulatory system. The debate on accounting, audit market and its regulatory effectiveness has been ongoing, and their research has been a hot topic in the world accounting theorists, practitioners and regulators. Therefore, in recent years, many scholars in the global academic circles have carried on the related discussion and the research to the audit quality and the supervision, the research result indicated that the appropriate strengthening the supervision has the positive influence to the audit quality, also has many scholars to carry on the analysis separately. However, most of these studies focus on the micro level, but the macro factors are few. What can not be denied is that the micro environment will inevitably be affected by the macro environment. Therefore, this paper tries to break through this limitation, adopt the method of combining theoretical analysis and empirical analysis to bring the macroeconomic cycle into the scope of research, and discuss how the macroeconomic cycle affects the audit quality and government supervision. Under the influence of different stages of the economic cycle, this paper further studies the effectiveness and difference of government supervision on audit quality. From audit quality, audit quality and government supervision, to audit quality, government supervision and economic cycle, this paper discusses domestic and foreign literature in a gradual way, and expounds the theory and mechanism of government supervision audit quality. Based on the analysis of the mechanism, this paper puts forward the research hypothesis that 719 listed companies of Shanghai and Shenzhen A shares listed before 2002 are selected as the research samples. Based on the data from 2002 to 2012, this paper analyzes the effect of macro-economy on audit quality and government supervision in different stages of Chinese economic cycle. The final empirical results show that the audit quality is different in different cycles, the audit quality is higher in the period of economic expansion than in the period of economic contraction, in the period of economic growth, the intensity of government supervision tends to decline, while in the period of economic decline, the quality of audit is higher than that in the period of economic contraction. The intensity of government supervision is increasing. In short, the intensity of government supervision in the period of economic contraction is obviously greater than that in the period of economic expansion, while the quality of audit and supervision are affected by the fluctuation of economic cycle. However, the empirical study shows that both in the economic expansion period and in the economic contraction period, the implementation of government supervision is conducive to the improvement of audit quality.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.22;D630;F124.8

【参考文献】