证券资格会计师事务所行业专门化与审计质量相关性研究

发布时间：2018-06-09 15:58

本文选题：审计质量 + 证券资格会计师事务所　；参考：《杭州电子科技大学》2014年硕士论文

【摘要】：审计质量的高低不仅关系着会计师事务所的发展前景，而且对于推动资本市场的发展有着十分重要的意义。近些年，国内外发生的一系列审计失败的案例使得审计质量日益受到理论界和实务界的关注，如何提高审计质量成为当前审计领域的一个研究热点。审计质量很大程度上决定于会计师事务所的独立性和专业胜任能力。会计师事务所行业专门化对于提高专业胜任能力有着重要的作用，对于这点国外的许多相关文献己经得出了类似的结论。在我国不成熟的资本市场，会计师事务所行业专门化是否有助于提高我国的审计质量，还没有达成一致的意见。财政部在2007年5月26日发布了《中国注册会计师协会关于推动会计师事务所做大做强的意见》,2009年10月12日，国务院办公厅以国办发[2009]56号的形式转发了财政部的这一文件，指出事务所应为企业的规模化发展提供相应的专业服务，致力于实现事务所的做大做强，走向国际的目标。其中规模化是基础，行业专门化是核心，国际化是标杆。中注协在2010年11月1日发布了《中国注册会计师审计准则》,并于2012年1月1日正式实行，新准则将风险导向审计理念全面彻底地贯彻到整个准则体系之中,要求会计师事务所将了解被审计单位及其环境作为实施审计程序的第一步。在这样的背景下，本文选取2010年至2012年三年的A股市场上市公司为样本，以证券资格会计师事务所为例，，运用多元线性回归的方法，对会计师事务所行业专门化与审计质量的相关性进行了实证研究。通过广泛阅读和归纳总结国内外学者的相关文献，结合竞争优势理论、委托代理理论和信息不对称理论等理论，提出以下假设：(1)对于会计师事务所而言，行业专门化与审计质量正相关；(2)与较小规模会计师事务所相比，较大规模会计师事务所与审计质量表现出更为显著的正相关关系。进而对研究样本通过描述性统计分析、相关性检验和多元线性回归分析，对上述假设一一进行了验证，得出一致的结论，并得出以下研究建议：(1)引导和扩大资本市场中各方对高质量审计服务的自发需求；(2)完善法律法规，加强监管与处罚力度；(3)会计师事务所在发展规模的同时，更应注重行业专门化的发展；(4)鼓励较小规模会计师事务所行业专门化战略的发展。本文的创新之处在于一是将会计师事务所行业专门化的涵义进行了扩充，分为某一会计师事务所层面和事务所整个行业发展的层面来定义行业专门化；二是以往相关学者多采用可操纵性应计利润（DA）作为审计质量的替代衡量指标，而本文采用审计费用作为审计质量的替代衡量指标进行研究。
[Abstract]:The audit quality is not only related to the development prospects of accounting firms, but also plays an important role in promoting the development of capital market. In recent years, a series of audit failure cases have occurred at home and abroad, which make audit quality more and more concerned by theoretical and practical circles. How to improve audit quality has become a research hotspot in the field of audit. Audit quality largely depends on the independence and professional competence of accounting firms. The specialization of accounting firms plays an important role in improving professional competence. In our country's immature capital market, whether the specialization of accounting firm industry will help to improve the audit quality of our country, On May 26, 2007, the Ministry of Finance released the "opinions of the Chinese Institute of Certified Public Accountants on promoting the size and strength of Accounting firms", October 12, 2009. The General Office of the State Council forwarded this document of the Ministry of Finance in the form of the State Office [2009] 56, pointing out that the firm should provide corresponding professional services for the development of enterprises on a large scale, and devote itself to the realization of the firm's goal of becoming bigger and stronger and moving towards the international level. Scale is the basis, industry specialization is the core, internationalization is the benchmark. On Nov 1, 2010, the Chinese Certified Public Accountants auditing Standards were issued and formally implemented on January 1, 2012. The new standards comprehensively and thoroughly implement the risk-based audit concept into the whole standard system. Accounting firms are required to understand the audited unit and its environment as a first step in implementing the audit process. Under this background, this paper selects the A share market listed companies from 2010 to 2012 as the sample, takes the securities qualification accounting firm as an example, uses the multivariate linear regression method. This paper makes an empirical study on the correlation between the specialization of accounting firms and audit quality. Through extensive reading and summing up the relevant literature of domestic and foreign scholars, combining with the theory of competitive advantage, Principal-agent theory and information asymmetry theory, the following assumptions are put forward: for accounting firms, industry specialization is positively related to audit quality) compared with smaller accounting firms, Large-scale accounting firms and audit quality showed a more significant positive correlation. Then, through descriptive statistical analysis, correlation test and multivariate linear regression analysis, the above hypotheses are verified one by one, and a consistent conclusion is reached. We also draw the following research recommendations: 1) to guide and expand the spontaneous demand for high-quality audit services from all parties in the capital market. (2) to improve laws and regulations, strengthen supervision and punishment, and strengthen supervision and punishment.) while developing the scale of accounting firms, We should pay more attention to the development of industry specialization. (4) encourage the development of the industry specialization strategy of small scale accounting firms. The innovation of this paper lies in the expansion of the meaning of the specialization of accounting firms. It is divided into one accounting firm level and the whole industry development level to define the specialization of the industry; the second is that the relevant scholars used the maneuverability accrual profit DAA as the alternative measure of audit quality in the past. In this paper, the audit cost is used as an alternative measure of audit quality.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F239.4

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