证券市场监管政策对审计质量的影响研究

发布时间：2018-03-26 11:58

本文选题：监管政策　切入点：强制轮换　出处：《西安石油大学》2016年硕士论文

【摘要】：在注册会计师制度恢复后,我国的审计行业迅速崛起,但与此同时,快速的发展也带来了一系列的问题,不断出现的审计舞弊现象使得审计报告使用者开始质疑会计师事务所的审计质量。因此,本文试图从市场的角度来分析监管政策对审计质量的影响。本文以2011-2015年我国沪深两市A股上市公司为研究对象,分析我国上市公司审计质量现状,并从注册会计师强制轮换、非审计服务及内部控制体系是否健全三个方面来实证研究其对审计质量的影响,并尝试分析了两因素间共同作用对审计质量的影响。本文通过上述研究得出以下结论:(1)我国上市公司会计重述行为普遍存在,造成各公司审计质量低下的原因也不尽相同,但审计质量总体呈逐年上升趋势。(2)注册会计师审计任期与审计质量显著负相关,同时,在内部控制健全的公司实施强制轮换政策对审计质量的提高有正向促进作用;过渡审计师的存在对审计质量的提高无明显作用。(3)注册会计师在提供审计服务的同时提供非审计服务对审计质量的提高无明显作用;同时,在内部控制健全的公司注册会计师提供非审计服务,对审计质量的提高作用也不大。(4)内部控制体系是否健全与审计质量的关系不显著。最后,结合本文的研究结果,提出了相应的政策建议,以期改善我国上市公司审计质量整体水平。
[Abstract]:After the CPA system was restored, the auditing industry in China rose rapidly, but at the same time, the rapid development also brought a series of problems. The continuous occurrence of audit fraud has led users of audit reports to question the audit quality of accounting firms. This paper attempts to analyze the impact of regulatory policies on audit quality from the market perspective. This paper takes the A-share listed companies of Shanghai and Shenzhen stock markets in China from 2011-2015 as the research object, analyzes the current situation of audit quality of listed companies in China, and makes compulsory rotation of certified public accountants. The impact of non-audit service and internal control system on audit quality is studied empirically. The author tries to analyze the influence of the two factors on the audit quality. This paper draws the following conclusions: 1) Accounting restatement behavior of listed companies in China is widespread, and the reasons for the low audit quality of different companies are also different. However, the audit quality is increasing year by year. (2) the term of CPA audit is negatively correlated with the audit quality. At the same time, the implementation of mandatory rotation policy in the company with sound internal control has a positive effect on the improvement of audit quality. The existence of transitional auditors has no obvious effect on the improvement of audit quality. (3) CPA has no obvious effect on the improvement of audit quality while providing audit services while providing non-audit services; at the same time, The non-audit services provided by CPA with sound internal control have little effect on the improvement of audit quality.) the relationship between the soundness of internal control system and audit quality is not significant. Finally, combined with the research results of this paper, The corresponding policy suggestions are put forward in order to improve the overall audit quality of listed companies in China.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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