会计师事务所合并后整合程度对审计质量的影响研究

发布时间：2018-03-08 08:37

本文选题：会计师事务所　切入点：合并整合　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的大背景下,国际"四大"不断占据我国内地审计市场,国内会计师事务所面临着巨大的竞争压力。在相关政策的引导下,众多会计师事务所加入到合并浪潮中,以期创造新的价值,谋求更大的发展空间。一些事务所通过合并扩大了自身规模,但是却没有创造新的价值,没有实现合并的最终目的。根据"合并价值创造理论",合并交易本身只能实现价值的转移或分配,并不创造价值,合并后整合的过程才是价值创造的过程。合并后的事务所之所以没能创造新的价值,究其原因是整合做的不到位。会计师事务所想通过合并缩小与国际事务所的差距、抢占审计市场份额、提升自身竞争力、改善审计服务的质量,实现各方资源的优化整合是关键。我国会计师事务所经过三次合并浪潮,事务所已进入稳定发展的阶段,但是事务所合并后整合的程度却不尽相同。一些事务所已顺利通过合并整合,取得了成功。但也有一些事务所在合并过程中只注重有形资源(人力资源、客户资源等)的整合,忽略了见效缓慢的无形资源(管理制度、事务所文化等)的整合,结果导致合并效果不理想甚至是合并失败。通过研究事务所合并后整合程度对审计质量的影响,可以为整合过程中存在问题或缺乏整合动力的事务所提供理论依据,促进合并后事务所的深化整合,提升注册会计师的审计质量。本研究以会计师事务所合并后整合程度为切入点,借鉴会计师事务所整合及审计质量的经典研究成果,引入声誉理论、"深口袋"理论、规模经济理论、协同效应理论作为全文的理论支撑。首先,通过分析会计师事务所合并后整合的动因、整合过程中存在的问题及成因,以及整合程度对审计质量的理论影响,探索会计师事务所合并后整合程度对注册会计师审计质量的不同影响。其次,利用在2009年进行合并的7家会计师事务所以及由其审计的上市公司客户作为实证样本,建立多元回归模型,得出会计师事务所合并后整合程度与审计质量显著相关的结论。最后,针对前文分析的会计师事务所整合过程中存在的问题,从人力资源、治理结构、执业标准、文化和客户资源五方面提出优化合并整合、提升审计质量的对策,为我国会计师事务所整合方面的研究提供借鉴与启示。
[Abstract]:Under the background of economic globalization, the international "Big four" constantly occupy the audit market in mainland China, and the domestic accounting firms are facing enormous competitive pressure. Under the guidance of relevant policies, many accounting firms have joined the merger wave. With a view to creating new values and seeking greater space for development, some firms have expanded their own size through mergers, but have not created new values, The ultimate purpose of the merger is not achieved. According to the "merger value creation theory", the merger transaction itself can only achieve the transfer or distribution of value, and does not create value, The reason why the merged firm failed to create new value was because the integration was not in place. The accounting firm wanted to narrow the gap with the international firm through the merger. The key is to seize the audit market share, improve the competitiveness of the audit market, improve the quality of the audit service, and realize the optimization and integration of various resources. After three merger waves, the accounting firms in China have entered the stage of stable development. However, the degree of integration is different after the merger. Some firms have successfully integrated through the merger. However, some firms only pay attention to the integration of physical resources (human resources, customer resources, etc.) in the process of merger, and some firms only pay attention to the integration of physical resources (human resources, customer resources, etc.). Neglecting the integration of intangible resources (management system, firm culture, etc.), the result is that the merger effect is not ideal or even the merger fails. It can provide theoretical basis for firms with problems in the process of integration or lack of integration power, and promote the deepening integration of the firms after the merger. To improve the audit quality of CPA. This study takes the degree of integration after the merger of accounting firms as the starting point, draws lessons from the classical research results of the integration and audit quality of accounting firms, and introduces the reputation theory, "deep pocket" theory, The theory of economies of scale and synergetic effect is the theoretical support of this paper. Firstly, by analyzing the causes of the integration of accounting firms after the merger, the problems existing in the process of integration, and the theoretical impact of the degree of integration on the audit quality. This paper explores the different influences of the degree of integration of accounting firms on the audit quality of certified public accountants after the merger. Secondly, using the seven accounting firms merged in 2009 and the clients of listed companies audited by them as empirical samples, Establish multiple regression model, draw the conclusion that the degree of integration after the merger of accounting firms is significantly related to audit quality. Finally, in view of the problems in the process of integration of accounting firms analyzed above, from the human resources, governance structure, The author puts forward the countermeasures of optimizing merger and integration and improving audit quality from five aspects of practice standards, culture and customer resources, and provides reference and inspiration for the research on the integration of accounting firms in our country.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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