事务所声誉受损后的审计质量研究

发布时间：2018-04-19 08:19

本文选题：审计质量 + 会计师事务所　；参考：《北京交通大学》2017年硕士论文

【摘要】：如今,注册会计师审计在资本市场信息披露中起着越来越重要的作用,因此审计质量也受到业界人士的格外关注。由于审计市场的信息不对称性,投资者很难直接观测审计服务的质量。而声誉可以显著降低审计服务供求双方交易成本、增加财务报告信息透明度、抑制客户盈余管理行为,所以往往作为审计质量的信号显示机制,成为了判断审计质量高低的依据。所以企业有动机寻求高声誉的事务所,事务所为了实现超额收益也有建立维护自身声誉的需求。然而近几年,会计师事务所却陷入了声誉困扰,审计失败、违规被惩戒的消息屡屡爆出,增添了广大投资者对注册会计师的怀疑以及对资本市场运行秩序的担忧。近期会计师事务所接连违规被罚,特别是知名的会计师事务所屡次被惩戒,不禁引起了人们的思考:会计师事务所的声誉机制是否仍可有效运行,监管部门的惩处对提高注册会计师行业的审计质量是否能起到促进作用,声誉受损后的会计师事务所自身审计质量将会如何变化。本文首先对国内外已有研究成果和相关基础理论进行了梳理总结,找出自身研究空间,并提出了研究问题:事务所声誉受损后的审计质量变化。随后采用实证研究的方法,将被审计客户的盈余管理程度,即可操纵性应计利润,作为审计质量的衡量指标,研究选取了 2009-2013年被证监会行政处罚的会计师事务所进行分析,比较其处罚前后两年的审计质量变化情况,并在此基础上针对事务所规模和声誉受损后的新老客户变动进行进一步的扩展分析。实证分析后得出结论:会计师事务所声誉受损后的审计质量与受损前相比有所提高,规模较大的会计师事务所声誉受损后审计质量的提高更显著。而在声誉受损后整体审计质量提高的同时,事务所的新增客户的审计质量低于原有客户的审计质量。最终在此基础上提出政策建议,要提高行业监管效率,进一步促进会计师事务所做大做强。
[Abstract]:Nowadays, CPA audit plays a more and more important role in capital market information disclosure.Because of the information asymmetry in the audit market, it is difficult for investors to directly observe the quality of audit services.Reputation can significantly reduce the transaction cost of both the supplier and the supplier of audit service, increase the transparency of financial report information, restrain the behavior of customer earnings management, so it is often used as the signal display mechanism of audit quality.It has become the basis of judging audit quality.Therefore, firms have motivation to seek high reputation firms, and firms also need to establish and maintain their own reputation in order to achieve excess returns.However, in recent years, accounting firms have been troubled by reputation, audit failure, violation of the rules repeatedly broke out, adding to the majority of investors' doubts about the CPA and the order of the capital market.Recently, accounting firms have been fined one after another for violating the law, especially well-known accounting firms have been repeatedly punished, which has caused people to wonder whether the reputation mechanism of accounting firms can still operate effectively.Whether the punishment of the supervision department can promote the audit quality of CPA profession, and how the audit quality of the accounting firm after its reputation is damaged will change.Firstly, this paper summarizes the existing research results and related basic theories at home and abroad, finds out its own research space, and puts forward the research problem: the audit quality changes after the reputation of the firm is damaged.Then using the method of empirical research, the degree of earnings management and the accrual profit of the audited clients are taken as the measure of audit quality, and the accounting firms which were punished by the CSRC from 2009-2013 are selected to analyze the degree of earnings management and the accrual profits of the audited clients.The changes of audit quality before and after the punishment are compared, and on this basis, the changes of new and old customers after the firm size and reputation damage are further expanded and analyzed.After empirical analysis, it is concluded that the audit quality after the reputation of the accounting firm is damaged is improved compared with that before the damage, and the audit quality after the reputation of the larger accounting firm is improved more significantly.At the same time, the audit quality of the new clients is lower than that of the original customers.Finally, some policy suggestions are put forward to improve the efficiency of industry supervision and further promote accounting firms to become bigger and stronger.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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