审计品质与审计任期的实证研究

发布时间：2018-05-22 15:02

本文选题：审计品质 + 审计任期　；参考：《厦门大学》2007年硕士论文

【摘要】： 目前,国内外学者对于审计品质与审计任期的关系存在诸多争议,有的学者认为审计品质与审计任期正相关,有的学者认为审计品质与审计任期负相关,还有的学者认为审计品质与审计任期呈倒U型相关。本文的研究目的是检验审计品质与审计任期的相关性,并测试不同审计任期时段的审计品质,在此基础上从审计任期的角度提出有利于提高审计品质的政策建议。本文针对中国证券市场,以2003年至2005年期间沪深两市的上市公司为样本,采用修正后的琼斯模型计算操纵性应计利润,使之作为审计品质的衡量指标,对审计品质与审计任期的关系进行实证检验。与国内学者的实证模式不同的是,本文除了采用审计任期多元回归检验以外,还采用了审计任期虚拟变量多元回归检验和审计任期虚拟变量及其交乘项多元回归检验,更深层次地检验了审计品质与审计任期的关系。实证研究结果表明,在我国审计品质与审计任期呈倒U型相关。经过进一步分析发现,当审计任期小于六年时,审计任期的增加对审计品质具有正面影响,而当审计任期大于六年时,审计任期的增加对审计品质具有负面影响。实证研究结果还表明,较短的审计任期内发生审计失败的可能性较大。根据以上实证结果,本文建议监管当局应该通过对处于过短或过长的审计任期的公司及其审计师加强监管,加快审计失败有关的民事赔偿机制建设等措施,真正提高审计品质。全文共分五部分,具体安排如下: 第一部分:绪论。该部分介绍审计品质的产生及其定义、重要性、影响因素等以及审计任期的定义及其与审计品质的关系。第二部分:文献回顾。该部分对国内外有关审计品质与审计任期的相关文献进行了梳理,将之按审计品质与审计任期正相关、负相关及倒U型相关三类不同的观点进行分类并进行评述。第三部分:实证研究设计。该部分提出了本文的研究假设和研究思路并对变量的选取加以阐述,初步建立了实证检验模型。同时介绍样本的数据来源和数据处理的过程。第四部分:实证结果及分析。该部分说明描述性统计分析、审计任期的多元回归检验、审计任期虚拟变量的多元回归检验、以及审计任期虚拟变量及其交乘项的多元回归检验的检验结果。检验结果表明,审计任期与审计品质大体上呈倒U型关系,且长审计任期样本组的审计品质高于短审计任期样本组的审计品质。第五部分:研究结论、政策建议及创新与不足。总结本文的研究结论,从审计任期的角度提出有利于提高审计品质的政策建议。最后阐述本文的创新与不足之处。
[Abstract]:At present , scholars at home and abroad have many controversies about the relationship between audit quality and audit tenure . Some scholars believe that the quality of audit is negatively related to the term of office . Some scholars believe that the quality of audit is inversely related to the term of audit .

The empirical research shows that the audit quality has positive influence on the quality of audit .

The full text is divided into five parts , the specific arrangement is as follows :

Part I : Introduction . This part introduces the generation of audit quality and its definition , importance , influencing factors , etc . as well as the definition of audit tenure and its relationship with audit quality .

In the second part , the article reviews the relevant literatures about the quality of audit and the term of the audit , and classifies and comments on three different opinions about the positive correlation , negative correlation and inverted U - type of the audit quality .

The third part : The empirical research design . This part puts forward the research hypothesis and research thinking of this paper and expounds the selection of the variable , establishes the empirical test model , and also introduces the data source and data processing of the sample .

Part IV : Empirical results and analysis . This part describes descriptive statistical analysis , multiple regression testing of the term of audit , multiple regression testing of the virtual variable of the audit term , and the results of multiple regression testing of the virtual variable and the cross term of the audit term . The results show that the audit term is generally inverse U - shaped with the audit quality , and the audit quality of the long audit tenure sample group is higher than the audit quality of the short audit tenure sample group .

Part V : Research conclusion , policy suggestion and innovation and deficiency , summarize the conclusion of this paper , put forward the policy suggestion which is beneficial to improve the quality of audit from the angle of the audit term . Finally , the innovation and deficiency of this paper are expounded .
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.0

【参考文献】