重大错报风险与公司治理特征关系的实证研究

发布时间：2018-07-26 20:12

【摘要】：2001年以来,财务舞弊事件层层叠出,“五大”会计师事务所无一幸免,其中,安达信事务所则由于安然事件而轰然倒闭。与此同时,在我国,也相继出现了银广夏、蓝田股份、科龙电器等严重的财务舞弊案件。这不但对投资者的信心造成了很大的打击,同时也引起了社会各界的关注,使得大家纷纷开始寻找舞弊的根源。一方面,大家都在反思为什么会计事务所没有发现这些严重的会计舞弊；另一方面,公司治理问题也成为了理论界和实务界关注的热点。本文首先通过理论分析得出重大错报风险与上述公司治理特征之间的理论关系。然后,采用实证和规范相结合的方法展开研究,选择上市公司因违规受到证监会公告处罚作为重大错报风险的替代变量,以股权流通比例、股权集中程度,董事会规模、独立董事比例、董事长与总经理两职兼任,监事会规模等公司治理特征作为解释变量,在控制了公司规模、盈利能力等因素的基础上,构建了Logistic回归模型进行实证分析。通过实证得出股权结构、董事会以及监事会规模等因素在不同程度上对重大错报风险产生影响,同时分析了实证结果与预期假设不相符的原因,基于对结果的分析,本文从提高公司治理效率、提高注册会计师审计质量的角度提出了相应的建议,为会计师事务所评估重大错报风险提供一定的借鉴意义。
[Abstract]:Since 2001, the financial fraud has been stacked up, and the "five" accounting firms have all been spared, among which, Andersen has collapsed because of Enron. At the same time, in China, there have been serious financial fraud cases, such as Silver Guangxia, Lantian shares, Kelong Electric Appliance and so on. This has not only dealt a great blow to investors' confidence, but also caused concern from all walks of life, which has led us to look for the root causes of fraud. On the one hand, we all reflect on why accounting firms have not found these serious accounting fraud; on the other hand, corporate governance has become a hot topic in theory and practice. In this paper, the theoretical relationship between the risk of material misstatement and the characteristics of corporate governance is obtained by theoretical analysis. Then, using the combination of empirical and normative methods to carry out the study, select listed companies for violating the regulations by the CSRC notice as a substitute for the risk of major misstatement variables, in order to share the circulation ratio, equity concentration, board size, The ratio of independent directors, chairman and general manager, board of supervisors and other corporate governance characteristics as explanatory variables, on the basis of controlling the company size, profitability and other factors, the Logistic regression model is constructed for empirical analysis. Through empirical analysis, we get the influence of ownership structure, board of directors and board of supervisors on the risk of material misstatement in varying degrees. At the same time, we analyze the reasons why the empirical results do not match with the expected assumptions, based on the analysis of the results. From the angle of improving the efficiency of corporate governance and improving the audit quality of certified public accountants, this paper puts forward some corresponding suggestions, which provides some reference significance for accounting firms to evaluate the risk of material misstatement.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F233;F271

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