利安达审计失败与声誉机制的有效性研究

发布时间：2018-04-29 05:34

本文选题：会计师事务所声誉机制 + 有效性　；参考：《华中科技大学》2014年硕士论文

【摘要】：审计声誉是会计师事务所与信息使用者长期博弈而获得的资源,是审计质量的代名词,是事务所赖以生存的重要条件之一。本文采用事件研究法,以利安达对华阳科技的审计失败为案例,从股票市场和审计市场两个角度检验事务所因审计失败声誉受损后,会计师事务所声誉机制的有效性。股票市场上,选择华阳科技被立案调查和利安达事务所被证监会处罚两个事件日,计算利安达其他客户的累计平均超额收益率CAR值。通过进一步回归分析发现被审计客户破产可能性越大,市场反应越强烈,客户越重要,利安达提供的审计服务质量越高。审计市场上,通过统计利安达2007-2013年的综合排名、事务所业务收入、注册会计师人数及客户数量,发现利安达的综合排名一直下跌,且注册会计师人数和客户数量的变动呈倒U形,在华阳科技事件后呈明显下降趋势。通过Logistics回归分析发现审计意见类型和审计费用并不是利安达原客户变更审计师的考虑因素。股票市场和审计市场的检验结果表明,会计师事务所声誉机制对我国本土会计师事务所是有效的。因此,我国的注册会计师行业需要充分发挥事务所的声誉机制的有效性,促进行业的健康发展。事务所声誉机制的有效发挥需要审计服务的供给方、需求方和监管方共同努力。
[Abstract]:Audit reputation is a resource acquired by accounting firms and information users for a long time. It is a synonym for audit quality and an important condition for firms to survive. This paper adopts the event research method to examine the effectiveness of the reputation mechanism of accounting firms after the audit failure of accounting firms from the perspective of stock market and audit market. In the stock market, Huayang Technology was selected for investigation and the Liandda firm was penalized by the CSRC to calculate the cumulative average excess rate of return (CAR) of other clients. Through further regression analysis, it is found that the higher the possibility of bankruptcy is, the stronger the market reaction is, and the more important the customer is, the higher the quality of audit service provided by Lida is. In the audit market, it is found that the comprehensive ranking of Ledda has been declining since 2007-2013, as well as the business income of the firm, the number of certified accountants and the number of clients. The change of the number of CPA and the number of customers is inverted U shape, and the trend of decline is obvious after Huayang science and technology event. By Logistics regression analysis, it is found that the type of audit opinion and audit cost are not the factors that consider the change of auditors. The results of stock market and audit market show that the reputation mechanism of accounting firms is effective for local accounting firms. Therefore, the CPA industry in China needs to give full play to the effectiveness of the reputation mechanism of the firm to promote the healthy development of the industry. The effective exertion of firm reputation mechanism requires the joint efforts of the supplier, the demand-side and the supervisor.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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