A股市场审计委员会与会计师事务所变更的实证研究

发布时间：2018-10-12 10:09

【摘要】：在1938年发生了麦克森·罗宾斯药材公司的财务舞弊案件之后，一系列财务信息披露和审计过程中的弊端逐渐显露出来，基于对规范审计流程和清洁审计环境的需要，审计委员会制度被提出并正式设立。2001年以后，随着安然、世通等财务造假案件的出现，人们对于审计委员会这一职能机构的设置开始重视起来。《萨班斯——奥克斯莱法案》的出台，标志着审计委员会制度正式有了书面制度的规章与保障，也标志着审计委员会与会计师事务所之间的权利义务关系有了法律条文的规范。在学者对审计委员会制度进行研究的理论文献中，审计委员会制度与会计师事务所关系方面的研究是最主要的研究方向，并且已经取得了大量的研究成果。在这些研究成果中，主要着重于对两方面的研究，一方面是对审计委员会与审计报告质量之间相互关系的研究，另一方面是对审计委员会与会计师事务所变更之间相互关系的研究。 2008-2010年间，我国许多家上市公司所聘用的为其进行审计的会计师事务所都发生了变更，除了因事务所合并、分立引起的和因事务所被证监会处罚失去审计资格而引起的变更外，其他会计师事务所变更的原因并不明确，，这样非正常的变更使得上市公司审计报告质量的可信性也存在着隐忧。因此，会计师事务所变更影响因素一直是很多学者研究的主要课题，而审计委员会作为和会计师事务所关系非常密切的上市公司职能部门，从这一角度出发进行研究可能会得到新的发现。本文首先对审计委员会有效性和审计委员会特征的相关文献进行了回顾，然后从委托代理理论入手，分析了审计委员会出现的理论背景，以及与会计师事务所和管理层之间的相互关系，最后着眼于审计委员会独的立性、专业性、规模和勤勉性四个主要特征，研究它们与会计师事务所变更的相关关系，提出了本文的研究假设。在实证研究部分，选取了2008-2010年间的上市公司相关数据，建立了回归分析模型，利用Logistic回归分析方法进行了验证。最终研究结果显示：审计委员会的独立性、专业性、规模和勤勉性这四个主要特征都会对会计师事务所的变更产生负向的相关影响。本文的研究，可以丰富会计师事务所变更影响因素的相关研究，在以后的上市公司职能设置中，通过完善审计委员会的独立性、专业性、勤勉性和恰当确定其规模促进其职能的有效发挥，减少会计师事务所的变更，达到有效为上市公司进行审计的目的。
[Abstract]:After the financial fraud case of MacSen Robbins in 1938, a series of malpractices in the financial information disclosure and audit process were gradually revealed, due to the need to standardize the audit process and clean the audit environment. The audit committee system was proposed and formally established. After 2001, with the emergence of financial fraud cases such as Enron and WorldCom, People began to attach importance to the establishment of the audit committee as a functional institution. The introduction of Sarbanes-Oxley Act symbolized that the audit committee system had formal regulations and guarantees of the written system. It also indicates that the relationship between the audit committee and the accounting firm has been regulated by law. In the theoretical literature on the audit committee system, the research on the relationship between the audit committee system and the accounting firm is the most important research direction, and has made a lot of research results. Among the results of these studies, the main focus is on two aspects of research, on the one hand, the relationship between the audit committee and the quality of audit reports. On the other hand, the relationship between the audit committee and the change of accounting firm has been studied. Except for the changes caused by the merger of the firm, the separation of the firm and the loss of audit qualification caused by the punishment of the firm by the CSRC, the reasons for the change of other accounting firms are not clear. Such abnormal changes make the credibility of the quality of audit reports of listed companies also have hidden concerns. Therefore, the factors affecting the change of accounting firms have always been the main topics studied by many scholars, and the audit committee, as the functional department of listed companies with very close relationship with accounting firms, A study from this point of view may lead to new discoveries. This paper first reviews the relevant literature on the effectiveness of audit committee and the characteristics of audit committee, and then analyzes the theoretical background of audit committee from the perspective of principal-agent theory. Finally, focusing on the four main characteristics of audit committee independence, professionalism, scale and diligence, the relationship between them and the change of accounting firm is studied. The research hypothesis of this paper is put forward. In the part of empirical research, we select the relevant data of listed companies from 2008 to 2010, establish a regression model, and use Logistic regression analysis method to verify it. The final results show that the independence, professionalism, scale and diligence of the audit committee will have a negative impact on the change of accounting firms. The research in this paper can enrich the relevant research on the influencing factors of the change of accounting firms. In the future, in the function setting of listed companies, the independence and professionalism of the audit committee can be improved through the improvement of the independence of the audit committee. Diligence and proper determination of its size promote the effective performance of its functions, reduce the change of accounting firms, and achieve the purpose of effective audit for listed companies.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F832.51;F224

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