不同行为主体对审计质量影响的研究

发布时间：2018-03-25 15:30

本文选题：审计主体　切入点：审计行为　出处：《东北林业大学》2008年硕士论文

【摘要】： 21世纪以来,随着国内外上市公司会计造假和注册会计师审计失败一系列重大案件的爆发,引发了市场对独立审计质量的质疑,掀起了会计界对审计质量研究的热潮,与此同时会计造假与审计失败案件却仍在不断上演。加强防范和不断解决独立审计中已经出现和可能出现的问题成为持久的过程。从理论上说,不管审计质量问题如何严重,如何难以解决,从本质上看都是注册会计师的行为问题。但实际上,不仅注册会计师行为影响审计质量,审计市场中其它行为主体也对审计质量有着重大的影响。因此,研究审计市场中不同行为主体对审计质量的影响有着重要的理论和现实意义。本文在吸收和借鉴前人研究的基础上,系统地对审计质量的涵义、不同行为主体的界定进行了分析研究,并运用博弈论原理构建了企业管理当局、会计师事务所、政府及注册会计师协会四个行为主体对审计质量形成及影响的博弈模型,明析了审计质量形成的演进路径,得到审计质量演进路径不会自发稳定地趋向高质量状态的结论,继而运用受托经济责任论、委托代理理论、保险论深入分析了不同行为主体对审计质量影响的具体因素,明确了不同行为主体行为策略选择的影响因子,其中根据我国上市公司的经验数据运用Logistic回归模型实证分析了企业管理当局的影响因子,最后进行了规范不同行为主体提高审计质量的对策分析。通过不同行为主体对审计质量影响的研究可以刻画出审计质量问题产生的演进路径,深入到审计质量的形成机理,增强治理审计问题的针对性,进而提高整个审计市场的运行效率。
[Abstract]:Since the 21st century, with the outbreak of a series of major cases of accounting fraud and CPA audit failure of listed companies at home and abroad, it has caused the market to question the quality of independent audit, and set off an upsurge of research on audit quality in accounting circles. At the same time, accounting fraud and audit failure cases are still unceasing. It is a lasting process to strengthen prevention and solve the existing and possible problems in independent audit. In theory, no matter how serious the audit quality problem is, no matter how serious the audit quality problem is, no matter how serious the audit quality problem is, How to solve the problem is essentially the behavior problem of CPA. But in fact, not only does CPA's behavior affect audit quality, but also other actors in audit market have great influence on audit quality. It is of great theoretical and practical significance to study the influence of different actors on audit quality in audit market. On the basis of absorbing and drawing lessons from previous studies, this paper systematically analyzes the meaning of audit quality and the definition of different actors, and constructs the enterprise management authority and accounting firm by using the principle of game theory. The game model of the formation and influence of audit quality by the four actors of the government and the Institute of Certified Public Accountants (CPA) analyzes the evolution path of audit quality, and draws the conclusion that the evolution path of audit quality will not spontaneously and stably tend to the state of high quality. Then, using the theory of fiduciary economic responsibility, principal-agent theory and insurance theory, this paper analyzes the specific factors of different actors' influence on audit quality, and clarifies the factors that influence the choice of behavioral strategies of different actors. According to the empirical data of listed companies in China, this paper empirically analyzes the influence factors of enterprise management authorities by using Logistic regression model, and finally analyzes the countermeasures of standardizing different actors to improve audit quality. Through the research on the influence of different actors on audit quality, we can depict the evolution path of audit quality problem, go deep into the formation mechanism of audit quality, and strengthen the pertinence of governance audit problem. And then improve the efficiency of the entire audit market.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224.32

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