基于DID模型的会计师事务所组织形式对审计绩效的影响研究

发布时间：2018-09-18 14:40

【摘要】：截至2013年底具备从事证券服务资格的40家会计师事务所全部转变为特殊普通合伙的组织形式,从形式上来看,组织形式的变革表达了我国注册会计师遵守职业道德、维护行业公信力的诚意以及监督公司向市场传递真实公允信息保护投资者的决心,同时促使我国会计师事务所向国际化又迈进了一步。然而在实质上组织形式的改变是否提高了审计绩效,即在宏观上是否有利于审计质量的提高,微观上是否有利于事务所运营效率的提高,是值得思考和探讨的问题。由于我国特殊的审计环境,组织形式的转变主要是政策引导,因此本文选用分析政策净效应常用的双重差分模型(DID)来分析会计师事务所组织形式对审计绩效的影响,该模型能较好地消除处理组和对照组之间的事前差异,通过检验横截面数据和时间序列的双重差异来识别公共政策的净效应,有利于研究某项干预措施被施加后对某一变量的单独影响。在处理会计师事务所组织形式对审计质量影响的DID模型时,我们发现经济变量间有较严重的多重共线性,为了降低多重共线性的影响,本文选择用岭回归方法来估计该模型的系数,结果显示,会计师事务所组织形式转变为承担风险更高的特殊普通合伙制有利于审计质量的提高,且这种作用在转制后的下一年会更加明显。在处理会计师事务所组织形式对事务所运营效率的影响时,本文先利用数据包络分析法(DEA)得出会计师事务所的相对效率,然后以此为被解释变量应用DID模型,由于被解释变量取值在0-1之间,使用普通最小二乘法(OLS)容易产生偏差,本文选择[OBIT回归进行该模型的系数估计,结果显示,会计师事务所组织形式转变为承担风险更大的特殊普通合伙制,由于成本增加,反而降低了会计师事务所的运营效率。最后,本文从政府和会计师事务所两方面给出政策性建议,希望政府加快完善相关配套的法律法规,同时促进会计师事务所更大规模的转制,为己完成转制会计师事务所提供更公平的竞争环境,发挥特殊普通合伙组织形式的优势。
[Abstract]:By the end of 2013, all the 40 accounting firms with qualification to engage in securities services had changed into the organizational form of special general partnership. From the formal point of view, the change in the organizational form expressed that our country's certified public accountants abide by their professional ethics. The sincerity of maintaining the credibility of the industry and the determination of supervising companies to transmit true and fair information to the market to protect investors, and at the same time to promote the internationalization of accounting firms in our country, is also a step forward. However, whether the change of organizational form improves the audit performance in essence, that is, whether it is beneficial to the improvement of audit quality in macroscopic and the improvement of operating efficiency in microcosmic, is a question worthy of consideration and discussion. Because of the special audit environment in our country, the change of the organization form is mainly the policy guidance, so this paper chooses the double difference model (DID), which is commonly used to analyze the net effect of the policy, to analyze the influence of the organization form of the accounting firm on the audit performance. The model can eliminate the prior differences between the treatment group and the control group, and identify the net effect of public policy by examining the cross-sectional data and time series. Facilitate the study of the individual effects of a given intervention on a variable. When we deal with the DID model of the influence of the organization form of accounting firm on audit quality, we find that there is a serious multiple co-linearity between economic variables, in order to reduce the influence of multiple co-linearity. This paper chooses the ridge regression method to estimate the coefficient of the model. The results show that the change of accounting firm organizational form into a special common partnership with higher risk is beneficial to the improvement of audit quality. And this effect will be more obvious in the next year after the transformation. When dealing with the influence of the organization form of the accounting firm on the operation efficiency of the accounting firm, this paper first uses the data envelopment analysis method (DEA) to obtain the relative efficiency of the accounting firm, and then applies the DID model as the explained variable. Because the values of the explained variables are between 0 and 1, it is easy to produce deviation by using the ordinary least square method (OLS). In this paper, we select [OBIT regression] to estimate the coefficients of the model, and the results show that, The organizational form of accounting firms is transformed into a special common partnership with greater risk, which reduces the operational efficiency of accounting firms because of the increase of costs. Finally, this paper gives policy recommendations from the government and accounting firms, hoping that the government will speed up the improvement of relevant supporting laws and regulations, and at the same time promote the accounting firms to transform their systems on a larger scale. To provide a more level-playing environment for accounting firms to complete the transformation, giving play to the advantages of the special common partnership organization.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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