基于信号理论的审计师声誉经济后果研究

发布时间：2018-05-18 10:01

本文选题：审计师声誉 + 审计质量　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：独立审计被誉为资本市场中的“经济警察”,其审计服务可以在一定程度上缓解信息不对称,从而有效地增强会计信息的可靠性。然而,近年来发生了一系列重大的企业与会计师事务所串通舞弊的丑闻事件,如云南绿大地、万福生科、紫鑫药业等审计失败事件,使得事务所提供的审计报告的可信度遭到了投资者的怀疑。审计工作的专业性以及审计环境的封闭性,使得大多数的非财会人员无法直接观察到审计质量的好坏。审计师声誉作为一种信息资源,是衡量事务所审计质量高低的重要标准,并在一定程度上解决了审计市场中的信息不对称问题,因此,投资者倾向于信赖事务所的品牌或声誉。2011年9月中注协发布的《中国注册会计师行业发展规划(2011-2015年)》中明确指出我国的会计师事务所应“大力创建自主知名品牌”；2013年中注协将“品牌文化建设”作为“诚信文化建设年”活动的重要内容之一,并得到财政部副部长王军的大力支持,这说明审计师声誉建设已经提上议程。在政策导向之下,审计实务界和理论界也对审计师声誉产生了高度关注。因此,本研究从信号学的角度研究审计师声誉的经济后果,具有重要的意义。本研究在对国内外审计师声誉相关文献进行回顾和总结的基础上,引入信号传递理论、声誉溢价理论、保险理论和博弈论作为全文的理论支撑。首先,通过理论分析的方式,从供给和需求的角度分析了审计师声誉形成机理；从激励机理和惩戒机理两个方面阐述了审计师声誉的作用机理；审计师声誉对事务所审计质量的作用,主要取决于声誉对于事务所本身和对于被审计单位来说是否具有足够的经济后果性,本研究从理论分析方面归纳总结了审计师声誉的经济后果。从事务所角度来说,高声誉的形成有助于事务所获取审计溢价收入、增加市场份额、提升品牌公信力等；从企业角度来说,高声誉有利于降低企业的IPO发行抑价、降低企业债务融资成本、提升企业价值等；声誉受损将给事务所和审计客户带来负面影响。其次,选取2012-2014年A股市场的经验数据,实证研究了审计师声誉对审计定价的影响,并发现审计师声誉越高,会计师事务所越能够获得更高的审计溢价收入,证实了审计师声誉与审计定价正相关的假设。最后,从宏观和微观两个方面提出相应对策,从提升审计师声誉促进审计质量提高的角度进行阐述,为我国审计师声誉方面的研究提供借鉴与启示。
[Abstract]:Independent audit is regarded as "economic police" in capital market, and its audit service can alleviate information asymmetry to a certain extent and effectively enhance the reliability of accounting information. However, in recent years, there have been a series of major scandals involving collusive fraud between enterprises and accounting firms, such as the failure of audits such as Yunnan Green Land, Wanfusheng Branch, Zixin Pharmaceutical Company, etc. The credibility of the audit report provided by the firm was questioned by investors. The professional nature of audit work and the closeness of audit environment make it impossible for most non-accountants to observe the quality of audit directly. Auditor reputation, as an information resource, is an important standard to measure the audit quality of the firm, and to some extent solves the problem of information asymmetry in the audit market. Investors tend to rely on the brand or reputation of the firm. In the "China Certified Public Accountants Industry Development Plan 2011-2015" issued in September 2011, it is clearly pointed out that Chinese accounting firms should "vigorously create independent well-known brands." "; in mid-2013," brand culture building "is an important part of the" year of Building a Culture of Integrity ", Backed by Deputy Treasury Minister Wang Jun, the auditor's reputation is on the agenda. Under the guidance of policy, audit practice and theory also pay close attention to auditor reputation. Therefore, it is of great significance to study the economic consequences of auditor reputation from the perspective of signalling. On the basis of reviewing and summarizing the relevant literatures of auditor reputation at home and abroad, this study introduces signal transfer theory, reputation premium theory, insurance theory and game theory as the theoretical support. Firstly, the mechanism of auditor reputation formation is analyzed from the angle of supply and demand through theoretical analysis, and the mechanism of auditor reputation is expounded from two aspects: incentive mechanism and disciplinary mechanism. The effect of auditor reputation on audit quality mainly depends on whether the reputation has sufficient economic consequences for the firm itself and for the audited unit. This study summarizes the economic consequences of auditor reputation from theoretical analysis. From the firm point of view, the formation of high reputation helps firms to obtain audit premium income, increase market share, enhance brand credibility, etc. From the perspective of enterprises, high reputation is conducive to reducing the IPO underpricing. Reduce corporate debt financing costs and enhance corporate value; reputation damage will have a negative impact on firms and audit clients. Secondly, the empirical data of the A share market in 2012-2014 are selected to empirically study the impact of auditor reputation on audit pricing, and it is found that the higher the auditor reputation, the higher the audit premium income of accounting firms. The hypothesis that auditor reputation is positively related to audit pricing is confirmed. Finally, from the macro and micro aspects of the corresponding countermeasures, from the perspective of improving auditor reputation to improve audit quality, to provide reference and inspiration for the research of auditor reputation in China.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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