审计师变更与诉讼风险的实证研究

发布时间：2018-03-24 07:04

本文选题：审计师变更　切入点：诉讼风险　出处：《厦门大学》2008年硕士论文

【摘要】： 国外学者研究发现,过高的诉讼风险将会导致审计师的变更。近年来,国内也掀起了针对审计师的诉讼浪潮。日益增多的诉讼案件已对审计工作产生了影响。诉讼风险的增大是否会导致上市公司审计师的变更?这一问题的研究对于更深入地认识我国审计师变更问题和审计职业界防范风险以及加强中小投资者保护具有重要的现实意义。本文在回顾国内外重要文献的基础上,选取了2004-2006年年报审计师发生变更的A股上市公司为样本,按照审计师变更公告中披露的原因,将审计师变更样本分成诉讼风险组与非诉讼风险组。在参考了国外研究成果并结合我国具体实际情况的基础上,本研究确定了衡量诉讼风险的相关变量,如:资产规模、存货占总资产的比重、应收账款占总资产的比重、资产收益率、流动比率、资产负债率、销售增长率、Beta系数、是否ST、审计意见等十个因素,并利用Logistic模型研究了我国审计师变更与诉讼风险的关系。研究结果显示,资产规模、资产负债率、Beta系数、审计意见、是否ST、资产收益率这六个诉讼风险衡量因素显著影响审计师的变更,表明诉讼风险已经成为我国目前审计师变更的一个重要原因。本文的主要创新之处在于借鉴了国外的成果对国内诉讼风险进行量化,进而采用实证方法研究诉讼风险与国内审计师变更之间的联系,拓展了国内对该领域的研究。
[Abstract]:Foreign researchers found that excessive litigation risk will lead to the change of auditors. In recent years, China has set off a wave of litigation against auditors. The increasing cases have impact on the audit work. The risk of litigation will lead to the increase of listed company auditor change? This problem for further research understanding the problem and audit occupation risk prevention and has important practical significance to strengthen the protection of small investors in China's auditor.
This paper reviews the important literatures at home and abroad, the 2004-2006 annual report of auditors changes A shares of listed companies as sample, according to the reason of auditor change Disclosure Notice, the auditor changes the sample into the risk of litigation group and non litigation risk group. In reference to the foreign research results and combining the real situation of our country the last, this study determines the relevant variables, measure the risk of litigation such as: the size of assets, stock accounted for the proportion of total assets, accounts receivable proportion of total assets, return on assets, liquidity ratio, asset liability ratio, sales growth rate, the Beta coefficient is ST, the audit opinion and other ten factors, the relationship between and use the Logistic model to study the auditor change and the risk of litigation in our country. The research results show that asset size, asset liability ratio, Beta coefficient, audit opinion, whether ST, return on assets of the six wind action The risk factors significantly affect the auditor's change, indicating that the litigation risk has become an important reason for the change of auditors at present in China.
The main innovation of this paper is to draw lessons from the achievements of foreign countries to quantify domestic litigation risk, and then use empirical method to study the relationship between litigation risk and domestic auditor change, and expand the domestic research in this field.

【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】