致同会计师事务所合并对审计行为影响研究

发布时间：2018-03-12 14:09

本文选题：事务所合并　切入点：审计收费　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,注册会计师行业国际化步伐加快,审计市场竞争激烈,事务所合并整合事件常有发生。2009年,财政部与中国证监会联合发布新政,要求申请承接H股企业审计业务的会计师事务所必须具备年度业务收入不低于3亿元等一系列苛刻条件。新政一出,国内中型会计师事务所纷纷“抱团”以迎合监管方设置的执业门槛。监管部门希望依靠提高执业门槛来加速事务所行业整合的步伐,进而引导我国会计师事务所走向规模化生产经营之路。虽然这种强硬的整合促进方案确实迫使许多中型事务所开展合并工作,但是,依靠政府行政力量推动下的被动型合并对会计师事务所乃至注册会计师行业一定是件好事吗?合并能否提高事务所的品牌价值、强化内部治理、优化人才结构,进而提高审计质量?合并又会对会计师事务所审计收费等行为产生什么影响?合并能否真正实现“做大”又“做强”、1+12的梦想效果吗?显然,开展针对以上问题的研究工作是十分必要的。2012年1月5日,“天健正信会计师事务所”与“京都天华会计师事务所”发生合并。2012年5月,原京都天华会计师事务所决定更名为“致同会计师事务所(特殊普通合伙)”,并于2012年6月18日正式启用公司新名称。本文选取致同会计师事务所合并事件开展案例研究,来考察合并对事务所审计质量、审计收费等审计行为影响。具体来说,本文在回顾了国内外学者关于事务所合并的相关理论和我国会计师事务所合并背景之后,论述了致同会计师事务所合并双方(天健正信与京都天华)的历史背景和合并动机,接着从事务所整体层面和客户是否流失层面分别考察了合并事件对审计行为的影响,包括合并前双方审计行为差异性分析、双方各自在合并前后审计行为变化情况以及合并后致同内部审计行为差异性分析。研究发现:(1)从事务所整体角度来看,致同的合并对审计质量没有显著的提升作用,却导致了审计收费显著提高,但这种审计收费的提高并非是审计质量的提升所导致的结果;(2)从忠实客户角度来看,对于4年均留存在事务所内的特定样本客户而言,致同的合并对审计收费、审计质量都不产生影响。研究启示是会计师事务所合并双方必须树立正确观念、选择合适对象、整合资源优势以及协调文化差异。最后,本文指出了研究局限性和未来展望。
[Abstract]:In recent years, the pace of internationalization of the CPA industry has accelerated, and the audit market has become more competitive. In 2009, the Ministry of Finance and the China Securities Regulatory Commission jointly issued a new deal. Accounting firms that apply for the audit of H-share enterprises must have a series of harsh conditions such as annual business income of not less than 300 million yuan. Domestic mid-sized accounting firms have "banded together" to cater to the practice thresholds set by regulators. The regulatory authorities hope to speed up the pace of consolidation of the firm industry by raising the practice threshold. And then lead our country's accounting firms to the road of large-scale production and management. Although this tough integration promotion program does force many medium-sized firms to carry out merger work, however, Is it a good thing for accounting firms and even the CPA industry to rely on the passive merger driven by the administrative power of the government? Can the merger improve the brand value of the firm, strengthen the internal governance, optimize the talent structure, and then improve the audit quality? What impact will the merger have on the audit fees of accounting firms? Can the merger really achieve the dream effect of "bigger" and "stronger" 12? Obviously, it is necessary to carry out research on the above problems. In January 5th 2012, Tianjian Zhengxin Accounting firm merged with Kyoto Tianhua Accounting firm. In May 2012, The former accounting firm of Tianhua in Kyoto decided to change its name to "to the same accounting firm (special general partnership)" and formally adopted the new name of the company on June 18th 2012. This paper selects the case study of the merger of the accounting firm with the accounting firm. To examine the impact of merger on audit quality, audit fees and other audit behaviors. Specifically, this paper reviews the relevant theories of domestic and foreign scholars on firm merger and the background of the merger of accounting firms in China. This paper discusses the historical background and merger motivation of the two parties (Tianjian Zhengxin and Kyoto Tianhua), and then examines the impact of the merger on the audit behavior from the overall level of the firm and whether the customer is losing. Including the analysis of the differences of audit behavior between the two sides before and after the merger, the changes of audit behavior between the two sides before and after the merger, and the analysis of the differences between the audit behavior and the internal audit behavior after the merger. The study found that: 1) from the overall perspective of the firm, The same merger has no significant effect on audit quality, but leads to a significant increase in audit fees. However, the increase in audit fees is not the result of the improvement of audit quality. For a specific sample of clients who remain in the firm for 4 years, the same merger has no effect on the audit fees and audit quality. The inspiration of the research is that both sides of the accounting firm must set up the correct idea and choose the right object. Finally, this paper points out the research limitations and future prospects.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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