媒体监督、企业社会责任与审计收费的相关性研究

发布时间：2018-01-28 01:37

本文关键词： 媒体监督企业社会责任审计收费　出处：《兰州理工大学》2016年硕士论文　论文类型：学位论文

【摘要】：注册会计师审计由于其独立、公正、客观等特征,已经成为监督企业经济活动、维护市场经济秩序的重要手段。改革开放以来,我国制造业取得了巨大的进步,成为世界制造第一大国,但同时行业内的竞争加剧也使得制造业企业面临更加复杂的经营环境。市场中复杂的经营环境与日益增加的经营风险都会带来管理层为保证自身利益进行财务造假、会计舞弊等行为的可能性,这也就增加了会计师事务所在审计工作中识别风险与制定合理收费工作的难度。会计师事务所若不能及时发现被审计企业的问题,发表了不恰当的审计意见,不仅会使事务所的声誉受损、面临严重的法律惩罚,还会危害整个市场的经济秩序。因此,注册会计师必须获取更多对企业审计风险评估有价值的信息,才能够制定更加合理的收费政策。本文首先对近些年国内外媒体监督、企业社会责任与审计收费影响因素的相关文献进行研读,一方面选取本文的研究视角做好准备,另一方面总结并归纳审计收费的影响因素,为本文需要建立的回归模型打下基础;然后以沪深两市179家A股制造业上市公司2011-2014年间共662个样本为研究对象,实证分析了制造业上市公司媒体监督、企业社会责任与审计收费之间的关系,其中媒体监督的数据来源于“相关重要报纸文章”,企业社会责任数据来源于润灵环球数据库,审计收费的数据来源于国泰安数据库;最后得出本文的主要结论:我国制造业企业媒体负面报道数量与审计收费显著正相关,而企业社会责任履行情况则与审计收费显著负相关。本文研究的结果从理论上拓展审计收费影响因素的范围,实践上力图能够为事务所更加合理的收费政策提供参考。
[Abstract]:Because of its independence, impartiality and objectivity, CPA audit has become an important means to supervise the economic activities of enterprises and maintain the order of market economy. Since the reform and opening up, China's manufacturing industry has made great progress. To become the world's largest manufacturing power. But at the same time, the intensified competition in the industry also makes manufacturing enterprises face a more complex business environment. The complex business environment and the increasing business risks in the market will bring management to finance to ensure their own interests. Fake. The possibility of accounting fraud increases the difficulty for accounting firms to identify risks and make reasonable fees. If accounting firms can not find the problems of audited enterprises in time. An inappropriate audit opinion will not only damage the reputation of the firm, face serious legal penalties, but also endanger the economic order of the whole market. CPA must obtain more valuable information on enterprise audit risk assessment in order to formulate a more reasonable charging policy. Firstly, this paper overviews the domestic and foreign media in recent years. Corporate social responsibility and audit fees related to the factors of literature to study, on the one hand, select the perspective of this study to prepare, on the other hand, summarize and sum up the factors affecting audit fees. It lays a foundation for the regression model that needs to be established in this paper. Then, taking 179 A-share manufacturing companies listed in Shanghai and Shenzhen stock markets as research objects, this paper empirically analyzes the media supervision of manufacturing listed companies in 2011-2014. The relationship between corporate social responsibility and audit fees, in which the data of media supervision comes from the full text database of important newspapers in China, and the data of corporate social responsibility comes from the global database of Runling. The data of audit fees come from Cathay Pacific database; Finally, the main conclusion of this paper: the number of negative media reports and audit fees are significantly positive correlation. The performance of corporate social responsibility and audit fees significantly negative correlation. The results of this study theoretically expand the scope of audit fees impact factors. In practice, I try to be able to provide a more reasonable fee policy for the firm to provide reference.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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