会计师事务所受证监会处罚的影响因素的实证研究

发布时间：2018-03-10 18:02

本文选题：审计失败　切入点：审计质量　出处：《哈尔滨工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：为了规范我国资本市场，提高资本市场运作效率，每年监管机构都会严格检查并对涉嫌财务舞弊的上市公司及其应负审计责任的会计师事务所和注册会计师进行处罚。本文正以中国资本市场监管最高权力机关——中国证监会，2001-2011年公布的处罚公告中涉及财务报告舞弊的上市公司及其应负审计责任的会计师事务所为样本，在考虑到我国证券市场法律法规环境变化的基础上，运用统计描述和回归分析的方法，对现阶段中国会计师事务所审计失败受到处罚的主要原因和影响因素进行研究，从而帮助会计师事务所和注册会计师有的放矢的提高审计质量，避免审计失败和处罚。对上市公司舞弊类型和会计师事务所受到处罚之间的关系的研究结果证明，如果会计师事务所出现审计失败，不能发现并报告实质性舞弊，比不能发现并报告披露性舞弊，，受到证监会处罚的风险更大。对和实质性舞弊相关的审计失败的进一步分析结果表明，如果会计师事务所不能披露与利润相关的实质性舞弊，比不能披露与资产相关的实质性舞弊，受到证监会处罚的风险更大。对会计师事务所受证监会处罚影响因素的研究表明，独立性越弱的会计师事务所，受到证监会的处罚的风险越大。采用合伙制的组织形式，相较于有限责任公司制的组织形式，更有助于提高会计师事务所的审计质量，防止事务所受到处罚；单纯的扩大会计师事务所的规模并不能帮助会计师事务所提高审计质量从而免受证监会的处罚。
[Abstract]:In order to standardize China's capital market and improve the efficiency of its operation, Every year, the regulator strictly inspects and punishes listed companies suspected of financial fraud and the accounting firms and certified accountants who are liable for auditing. The China Securities Regulatory Commission (CSRC) and the listed companies involved in financial reporting fraud and the accounting firms with audit responsibilities published in the penalty announcement from 2001 to 2011 are the samples. On the basis of considering the change of law and regulation environment in China's securities market, the main causes and influencing factors of audit failure of accounting firms in China at present are studied by means of statistical description and regression analysis. In order to help accounting firms and certified public accountants to improve audit quality, to avoid audit failures and penalties. The results of the study on the relationship between the types of fraud in listed companies and the punishment of accounting firms prove that if accounting firms fail in auditing, they cannot detect and report material fraud, than they cannot detect and report disclosure fraud. Further analysis of audit failures related to material fraud shows that if accounting firms are unable to disclose material fraud related to profits, The risk of being penalized by the CSRC is greater than the inability to disclose material asset-related fraud. A study of the factors affecting the CSRC penalty for accounting firms shows that accounting firms with weaker independence are at greater risk of being penalized by the CSRC. The greater the risk of punishment by CSRC. Compared with the organizational form of limited liability company, it is more helpful to improve the audit quality of accounting firms and prevent the firms from being punished. Simply expanding the size of an accounting firm will not help the firm improve its audit quality and avoid the CSRC's penalties.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F832.51

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