我国上市公司自愿性审计师变更行为研究

发布时间：2018-03-31 01:07

本文选题：审计师变更　切入点：审计意见　出处：《北京林业大学》2007年硕士论文

【摘要】： 近年来，随着我国证券市场的不断发展，上市公司变更审计师的现象频频发生，恶意变更审计师的行为不胜枚举，这其中可能潜藏着相当数量的不正当竞争和审计独立性减损问题。这些现象也逐渐引起相关市场监管部门、学术界、新闻媒体乃至社会公众的高度重视。在发达证券市场中，对审计师变更行为的研究已有几十年的历史，并已取得广泛的研究成果。由于我国证券审计市场起步较晚，对审计师变更行为的研究在近几年才刚刚开始。因此，结合国外研究成果，对我国的自愿性审计师变更行为进行研究具有重大的现实意义。本文在回顾国内外有关文献的基础上，对审计师变更的理论、环境与现状进行了分析，发现我国上市公司对审计师变更的信息披露情况不容乐观，信息的有用性和及时性很差。其次，本文采用描述性统计及Logistic回归分析方法，对2004及2005年自愿性审计师变更样本进行了实证研究，考察了目前我国自愿性审计师变更行为的影响因素，实证结果显示：非标准无保留审计意见、财务困境、审计师地域特征、董事长或总经理变更、审计迟滞时间是自愿性审计师变更的主要影响因素；并没有发现审计委员会与自愿性审计师变更之间存在显著相关。再次，，本文从直接和间接两方面对自愿性审计师变更行为可能导致的不利经济后果进行了剖析，最后，本文结合实证研究的主要结论和我国目前现状，从审计师变更信息披露的监管以及对变更主体双方与外部证券市场环境的综合性监管两个层面，为有关部门提出了有益的政策建议，以期建立审计师变更行为的长效监管机制。
[Abstract]:In recent years, with the continuous development of China's securities market, the phenomenon of auditor change occurs frequently in listed companies. There may be a considerable amount of unfair competition and audit independence impairment. These phenomena have gradually aroused the high attention of the relevant market regulators, academia, news media and even the public. In the developed securities market, The research on the behavior of auditor change has been studied for decades, and has obtained extensive research results. Because of the late start of the securities audit market in our country, the research on the behavior of the change of auditors has just begun in recent years. It is of great practical significance to study voluntary auditor change behavior in China based on foreign research results. Based on the review of relevant literature at home and abroad, this paper analyzes the theory, environment and current situation of auditor change, and finds that the information disclosure of auditor change in listed companies in China is not optimistic. The usefulness and timeliness of information are poor. Secondly, this paper uses descriptive statistics and Logistic regression analysis to conduct empirical research on voluntary auditor change samples in 2004 and 2005. This paper examines the influencing factors of voluntary auditor change in China. The empirical results show that non-standard unqualified audit opinion, financial distress, auditor regional characteristics, chairman or general manager change, The audit lag time is the main influencing factor of the voluntary auditor change, and there is no significant correlation between the audit committee and the voluntary auditor change. This paper analyzes the possible adverse economic consequences of voluntary auditor change from both direct and indirect aspects. Finally, this paper combines the main conclusions of empirical research and the current situation in China. From the two aspects of auditor change information disclosure supervision and comprehensive supervision of both the main body and the external securities market environment, this paper puts forward some useful policy suggestions for the relevant departments in order to establish a long-term regulatory mechanism for auditor change behavior.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F224

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