会计师事务所规模、行业专长与审计质量

发布时间：2018-01-13 02:22

本文关键词：会计师事务所规模、行业专长与审计质量　出处：《安徽工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国审计市场是新兴市场，在这样不同于国外成熟的市场中研究审计服务产品这种特殊商品是非常有意义的。最近几年我国会计师事务所通过联合与兼并不断扩大规模，实施做大做强战略，这为我们研究事务所规模化与行业专门化发展提供了环境条件，研究审计质量的高低不仅是重要的理论研究同时能够解决审计师职业生存与发展的实践问题。但事务所规模对审计质量的影响是如何，是正向作用或是负向作用，由于变量选择、模型构建以及样本量的选择不同，结论无法得到统一。关于行业专长对审计质量影响的研究，国内研究刚刚起步，仍不成熟。因此，我们依据我国审计市场的特有现状，选择2009年至2011年数据研究事务所规模、行业专长和审计质量三者之间的关系。首先，通过以往的相关研究综述，我们阐述事务所规模、行业专长和审计质量三者关系的理论分析。其次，本文以我国上市公司操控性应计利润的绝对值、以“国际四大”和在特定行业的市场份额分别作为审计质量、事务所规模和行业专长的衡量指标，，选择客户规模、盈利能力、公司成长性、流通股比例、资产负债率等作为控制变量，构建三者相关的实证模型。然后，以2009年、2010年和2011年三年主板A股的3650个年报数据为样本，运用描述性统计以及多元回归分析等方法研究。最后研究结果发现：规模是提高审计质量的有利保证，事务所规模越大，审计质量越高；行业专长能够提高审计服务质量，且市场份额越大的行业专家越能发挥正向作用；不同规模事务所，其行业专长和行业专家对事务所审计质量的促进作用是有差异的。最后，根据实证研究结论，提出了具有建设性的监管建议。
[Abstract]:China's audit market is an emerging market. It is very meaningful to study the audit service products in such a mature market. In recent years, the scale of accounting firms in China has been expanded through joint and merger. The implementation of the strategy of "bigger and stronger" provides the environmental conditions for the large-scale and specialized development of our research firm. The study of audit quality is not only an important theoretical study, but also can solve the practical problem of auditors' professional survival and development. However, how does the size of the firm affect the audit quality? Because of variable selection, model construction and sample size selection, the conclusion can not be unified. The domestic research on the impact of industry expertise on audit quality has just started. Therefore, according to the unique situation of the audit market in China, we choose the relationship among the size, industry expertise and audit quality of the data research firm from 2009 to 2011. First of all, through the previous related research review, we elaborate the theoretical analysis of the relationship among firm size, industry expertise and audit quality. Secondly, based on the absolute value of accrual profits of listed companies in China. Taking the "international four" and the market share in a specific industry as the measurement index of audit quality, firm size and industry expertise, select customer size, profitability, company growth, and tradable share ratio. The asset-liability ratio is used as the control variable to construct the empirical model. Then, the data of 3,650 annual reports of A shares in the main board of 2009, 2010 and 2011 are taken as samples. Using descriptive statistics and multiple regression analysis, the results show that scale is a good guarantee to improve audit quality, the larger the firm scale, the higher the audit quality; Industry expertise can improve the quality of audit services, and the more market share industry experts can play a positive role; At last, according to the conclusion of empirical research, the constructive supervision suggestions are put forward.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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