会计师事务所被披露违规信息与审计质量相关性分析

发布时间：2018-03-09 20:53

本文选题：会计师事务所　切入点：被披露违规信息　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：审计报告作为证券交易市场的重要信息载体,对政府监管、投资者投资、上市公司发展具有重要意义。会计师事务所在审计报告的出具过程中扮演着“鉴证者”的角色。所以,分析会计师事务所被披露违规信息与审计质量的相关性关系,对审计市场的有序发展、金融行业的平稳运行具有重要意义。本文以2007-2014年中国证券监督委员会(以下简称“证监会”)公布的会计师事务所的行政处罚公告为研究对象,以操纵性应计作为替代变量,研究会计师事务所被披露违规信息与审计质量的相关性关系。本文以2007年至2014年被披露违规信息的会计师事务所为研究对象,回顾梳理了行政监管、审计行为影响因素、违规信息披露对审计质量影响的相关文献,综合委托代理理论、公共产品理论、声誉传导机制、法律机制等基础理论,分析违规信息披露与审计质量之间的相关性关系;并运用描述性分析、对照样本法、最小二乘法回归等方法进行检验。第一,根据中国证监会的行政公告,手工搜集2007-2014年间被披露违规信息的会计师事务所信息,通过配对法选取未被披露违规的会计师事务所作为对照样本;第二,以未被证监会披露违规信息的事务所为对照样本,研究被证监会披露违规信息的会计师事务所审计质量在违规信息披露前后的变化情况;第三,研究证监会出具的处罚公告中处罚类型不同,是否会影响会计师事务所的审计质量。最后,针对披露会计师事务所违规信息这一行政处罚方式对审计质量的影响结果,提出建议,加强政府行政监管强度,完善行政处罚机制,更好的规范审计市场秩序,为资本市场发展提供良好的审计环境。以操纵性应计作为替代变量,分析会计师事务所违规对审计质量的影响。研究结果发现,被披露违规信息的会计师事务所在违规后审计质量显著好于违规前;对于被披露违规信息的事务所来说,被披露违规处罚程度越严重,违规以后审计质量改善越明显。由此可以推断,证监会行政处罚手段具有提高审计质量,维护审计市场秩序,促进社会经济发展的作用。
[Abstract]:As an important information carrier in the stock exchange market, the audit report is of great significance to government supervision, investor investment and the development of listed companies. Accounting firms play the role of "verifier" in the process of issuing audit reports. To analyze the relationship between the disclosure of illegal information and the audit quality of accounting firms, and to develop the audit market in an orderly manner, The smooth operation of the financial industry is of great significance. In this paper, the administrative penalty announcement of accounting firms published by the China Securities Regulatory Commission (CSRC) from 2007-2014 is taken as the research object, and the manipulative accrual is taken as the substitute variable. This paper studies the relationship between the disclosure of irregularities in accounting firms and the audit quality. This paper reviews the influencing factors of administrative supervision and audit behavior, taking the accounting firms which were disclosed from 2007 to 2014 as the research objects. The related literature on the impact of information disclosure on audit quality, comprehensive principal-agent theory, public product theory, reputation transmission mechanism, legal mechanism and other basic theories, analyzes the relationship between information disclosure and audit quality; And using descriptive analysis to test the same method and the least square regression method. First, according to the administrative announcement of the CSRC, the accounting firm information that was disclosed in the period 2007-2014 was manually collected. The accounting firms that have not been disclosed as control samples are selected by pairing method. Secondly, the firms that have not been disclosed by the CSRC are used as the control samples. To study the changes in audit quality of accounting firms that were disclosed by the CSRC before and after the disclosure of illegal information; third, to study the different types of penalties in the punishment notices issued by the CSRC. Whether it will affect the audit quality of accounting firms. Finally, in view of the results of the administrative punishment of disclosing information about irregularities in accounting firms on the audit quality, some suggestions are put forward to strengthen the intensity of administrative supervision by the government. Perfecting the administrative punishment mechanism, standardizing the audit market order better, providing a good audit environment for the development of the capital market, taking the manipulative accrual as the substitute variable, analyzing the influence of accounting firms' violation on the audit quality. The audit quality of the accounting firm that has been disclosed to violate the rules is significantly better than that before the violation. For the firm that has been disclosed, the more serious the penalty for the disclosure of the violation is, The more obvious the improvement of audit quality is after the violation of rules, the more obvious it is that the administrative punishment means of CSRC can improve the audit quality, maintain the order of audit market and promote the development of social economy.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F233;F832.51

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