会计师事务所特殊普通合伙制与审计质量的相关性研究

发布时间：2018-04-09 07:18

本文选题：特殊普通合伙制　切入点：审计质量　出处：《南京财经大学》2014年硕士论文

【摘要】：我国会计师事务所普遍采用有限责任制组织形式,而有限责任制由于自身存在的弊端影响了事务所提供审计服务的质量。在中国证监会2007年至2013年对证券资格会计师事务所及注册会计师进行的31次行政处罚中,涉案事务所全部为有限责任制事务所。为解决有限责任组织形式存在的问题,切实落实国发办56号文件的要求,财政部,工商行政管理总局联合发布了《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》(财会[2010]12号),并印发了实施细则,对大中型会计师事务所的转制工作做出了具体规定。在政府的倡导下,越来越多的会计师事务所转为特殊普通合伙制。随着事务所转制工作顺利进行,对事务所转制效应的研究在深度和广度上都大大超过以往。本文以由国内“二十大”会计师事务所审计的A股上市公司为研究对象,选取2009-2013年沪深两市中非ST公司的相关数据为研究样本,主要考察事务所组织形式变更对审计质量的影响,具体分为三个方面：事务所转制能否促进审计质量提升；事务所转制方式(合并转制、独立转制)对转制效应产生的影响：事务所性质(本土事务所、国际“四大”)对转制效应产生的影响。本文以可操纵应计利润为被解释变量,以会计师事务所是否转制、是否通过合并方式转制和转制事务所的性质为解释变量,采用逐层递进的研究方式开展研究,研究结果表明：事务所转为特殊普通合伙制能够促进审计质量提升；事务所采用合并方式完成转制对审计质量的提升幅度大于独立转制；没有证据表明本土事务所转制对审计质量对的提升幅度高于国际“四大”所。本文主要贡献在于通过理论分析和实证研究,检验了事务所转为特殊普通合伙制对审计质量的促进作用,并进一步对事务所转制的效应进行了细分,比较了通过不同方式完成转制的效果和转制对内资所与中外合资事务所的影响,为事务所转制工作的深入开展提供理论和实证支持。除此之外,本研究还为相关政府部门指导事务所开展转制工作提出了一些启示性的意见和建议,以期中国的会计师行业能够更加规范和完善。
[Abstract]:Accounting firms in China generally adopt the form of limited responsibility system, and the limited responsibility system affects the quality of audit services provided by accounting firms due to their own shortcomings.Of the 31 administrative penalties imposed by CSRC on qualified securities accounting firms and certified public accountants from 2007 to 2013, all the firms involved were limited liability firms.In order to solve the problems existing in the form of limited liability organization and to effectively implement the requirements of document 56 of the State Development Office, the Ministry of Finance,The State Administration for Industry and Commerce jointly issued the interim provisions on promoting the use of Special General Partnership organizations by large and Medium-sized Accounting firms (Accounting and Accounting [2010] No. 12, and issued the detailed rules for its implementation. "The system of large and medium-sized accounting firms to make specific provisions.At the initiative of the government, more and more accounting firms turn into special ordinary partnerships.With the successful implementation of firm transformation, the research on the effect of firm transformation is much more profound and extensive than ever before.This paper takes the A-share listed companies audited by "20" accounting firms in China as the research object, and selects the relevant data of non-ST companies in Shanghai and Shenzhen stock markets from 2009 to 2013 as the research samples.This paper mainly investigates the influence of the change of the organizational form of the firm on the audit quality, which can be divided into three aspects: whether the firm transformation can promote the audit quality improvement;The influence of the nature of the firm (the local firm, the international "Big four") on the transformation effect.In this paper, the controllable accrual profit is taken as the explanatory variable, the accounting firm is transformed, the nature of the accounting firm is transformed and the nature of the transformed firm is taken as the explanatory variable, and the research is carried out step by step.The results show that the conversion of firms into special partnerships can promote the quality of audit, and the combination of firms can improve audit quality more than that of independent firms.There is no evidence that the audit quality of local firms is higher than that of the four international firms.The main contribution of this paper is that through theoretical analysis and empirical research, this paper examines the promotion effect of special partnership on audit quality, and further subdivides the effect of firm transformation.This paper compares the effect of different ways to complete the system transformation and the influence of the transformation on the domestic and Sino-foreign joint venture firms, and provides theoretical and empirical support for the in-depth development of the transformation work.In addition, this study also provides some enlightening opinions and suggestions for the relevant government guidance firms to carry out the restructuring work, in the hope that the accounting profession in China can be more standardized and perfect.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F239.6

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