我国上市公司审计定价影响因素研究

发布时间：2018-05-20 03:34

本文选题：法律环境 + 政府监管　；参考：《浙江工商大学》2011年硕士论文

【摘要】：审计定价是综合考虑审计成本、审计质量、审计风险等因素的产物,在审计市场上占据着极为重要地位。然而,由于我国审计市场发育并不完善,上市公司对高品质审计服务的需求也并非自愿,大多是迫于政府监管要求,导致审计市场上“低价揽客”或者“购买审计意见”现象大量存在；会计师事务所在审计定价过程中,更加关注其投入的人力、物力、时间等“看的见”的资源成本以及企业内部风险因素,而对企业所处的法律环境、政府监管环境、面临的诉讼仲裁等外部宏观环境因素却考虑甚少。银广夏、安然等一系列的审计失败案件,使得国内外各大会计师事务所纷纷卷入了巨大的诉讼浪潮,承担了民事赔偿责任甚至刑事责任。近年来,我国的法律环境、政府监管也在不断的完善,尤其是2007年最高人民法院《关于审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件的若干规定》的颁布,更加强调了审计师的民事责任和诉讼风险,注册会计师更加关注风险溢价以弥补风险损失；2010年国家发展改革委员会《会计师事务所收费服务管理办法》的发布,表明相关政府部门已经开始重视会计师事务所的审计定价问题。法律环境、政府监管等因素对审计定价的影响以及审计市场健康发展的重要性也就不言而喻。考察相关文献,前人大多围绕企业内部因素考察其审计定价的影响,并未过多考虑到法律环境、政府监管等潜在外部风险因素对审计定价的影响。因此,从该角度对其进行研究具有重大的理论和现实意义。本文在借鉴国内外大量相关理论和实证研究文献的基础上,采用将规范分析与实证检验相结合的方法来研究审计定价,即采用规范分析的方法,具体分析了我国的审计定价现状以及法律环境、政府监管与审计定价机理关系,并在此基础上,以2007--2009年A股上市2679家上市公司为样本,沿着“法律环境、政府监管--审计风险--审计定价”的逻辑思路对审计定价进行实证研究。经研究发现,我国注册会计师在审计定价时会充分考虑法律环境、政府监管、上市公司是否受到诉讼仲裁等因素的影响。法律环境状况越好的地方,注册会计师会考虑到法律环境的潜在风险,从而收取更高的风险溢价；若上市公司受到政府监管处罚、诉讼仲裁等,注册会计师审计定价更高,政府监管对审计定价具有显著影响；同时,本文也考察了会计师事务所规模对审计定价的影响,研究表明,“十大”会计师事务所比“非十大”会计师事务所收取的审计费用要高,在法律环境好的地区尤为显著；上市公司被出具非标准无保留审计意见以及上市公司是否处于经济发达地区与审计定价显著相关。
[Abstract]:Audit pricing is the product of comprehensive consideration of audit cost, audit quality, audit risk and so on, and occupies an extremely important position in the audit market. However, due to the imperfect development of the audit market in our country, the demand for high-quality audit services by listed companies is not voluntary, and most of them are forced by the requirements of government supervision. As a result, the phenomenon of "low price solicitation" or "purchase of audit opinions" exists in the audit market; accounting firms pay more attention to the manpower and material resources they put in the process of audit pricing. The resource cost and internal risk factors of the enterprise such as time and so on, but the external macro environmental factors such as the legal environment, the government supervision environment, the litigation arbitration and so on, are seldom considered. A series of audit failure cases, such as Yin Guangxia, Enron and so on, make the major accounting firms at home and abroad get involved in the huge litigation tide and bear the civil compensation liability and even the criminal liability. In recent years, the legal environment of our country, the government supervision is also unceasingly consummating, especially the promulgation of the Supreme people's Court in 2007 concerning the trial of a number of civil tort compensation cases involving the audit activities of accounting firms. More emphasis is placed on auditors' civil liability and litigation risk, and CPA pays more attention to risk premium to compensate for risk loss. It shows that relevant government departments have begun to attach importance to audit pricing of accounting firms. The influence of legal environment, government supervision and other factors on audit pricing and the importance of sound development of audit market are also self-evident. According to the related literature, most of the previous studies focused on the internal factors of enterprises, and did not take too much account of the legal environment, government supervision and other potential external risk factors on audit pricing. Therefore, it is of great theoretical and practical significance to study it from this angle. Based on a large number of relevant theories and empirical research literature at home and abroad, this paper uses the method of combining normative analysis and empirical test to study audit pricing, that is, the method of normative analysis. This paper analyzes the current situation and legal environment of audit pricing in China, the relationship between government supervision and audit pricing mechanism, and takes 2679 A-share listed companies from 2007 to 2009 as samples, along the legal environment. The logical thinking of government supervision-audit risk-audit pricing is an empirical study on audit pricing. Through the research, it is found that the CPA in our country will fully consider the legal environment, the government supervision and whether the listed company is affected by litigation arbitration when auditing and pricing. Where the legal environment is better, the CPA will take into account the potential risks of the legal environment, thus charging a higher risk premium; if the listed company is subject to government supervision and punishment, litigation arbitration, and so on, the CPA audit will be more expensive. Government regulation has a significant impact on audit pricing. At the same time, this paper also examines the impact of the size of accounting firms on audit pricing. "Ten" accounting firms charge higher audit fees than "non-10" accounting firms, especially in areas where the legal environment is good; The non-standard unqualified audit opinion issued by the listed company and whether the listed company is in the economically developed area is significantly related to the audit pricing.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4;F832.51;F224

【参考文献】