社会资本、产品市场竞争与审计收费

发布时间：2018-05-25 22:37

本文选题：社会资本 + 产品市场竞争　；参考：《浙江财经大学》2017年硕士论文

【摘要】：审计作为独立的经济监督活动,在提高我国上市公司信息披露质量和资本市场资源配置效率方面发挥着积极作用。高质量的审计服务能有效改善财务报告的质量,提高预期使用者对会计信息的信赖水平。审计收费作为会计师事务所提供审计服务收取的价格,是审计投入和审计质量的一种体现。国内外学者主要研究了一些企业特征和事务所特征对审计收费的影响,而对非正式制度与产品市场竞争等外部治理机制的影响研究较少。本文则试图检验社会资本、产品市场竞争与审计收费的关系,以此拓展审计收费影响因素的研究视野。首先,本文从委托代理理论、信号传递理论、审计定价理论与声誉理论出发,理论剖析社会资本及产品市场竞争对审计收费可能的影响。其次,选取了2011-2014年沪深两市A股上市公司为研究样本,在单变量T检验和Z检验的基础上,采用Simunic的审计定价模型进行多元回归,检验社会资本与产品市场竞争各自对审计收费的关系,以及社会资本与产品市场竞争两者在影响审计收费时的交互作用。在研究产品市场竞争对审计收费的影响时,本文区分了行业间竞争(行业性质)与行业内竞争(竞争地位)两个维度。最后,根据实证结果并结合理论分析,本文提出研究结论与相关建议。本文研究结果发现:(1)社会资本越高的地区,审计收费越高;(2)相较垄断性行业而言,竞争性行业的审计收费更低;(3)相较具竞争劣势的企业而言,在行业内具竞争优势的企业审计收费更低;(4)产品市场竞争在社会资本影响审计收费的过程中起到调节作用,当企业在行业中具有竞争优势甚至垄断地位时,社会资本对审计收费的影响会弱化。研究结果表明,地区社会资本水平与适度的产品市场竞争能在一定程度上降低信息不对称程度,约束机会主义行为,缓解代理冲突。因此,本文最后提出以下建议:(1)提高地区社会资本水平,重建社会信任环境;(2)引入市场竞争机制,营造公平竞争氛围;(3)加强对审计费用披露的监管力度,制定合理的定价标准。
[Abstract]:As an independent economic supervision activity, audit plays an active role in improving the quality of information disclosure of listed companies and the efficiency of resource allocation in the capital market. High-quality audit service can effectively improve the quality of financial reports and improve the trust of prospective users in accounting information. As the price of audit service provided by accounting firm, audit fee is a reflection of audit input and audit quality. Scholars at home and abroad have mainly studied the influence of the characteristics of some enterprises and firms on audit fees, but less on the external governance mechanisms such as informal institutions and product market competition. This paper tries to test the relationship among social capital, product market competition and audit fees, so as to expand the perspective of the research on the influencing factors of audit fees. Firstly, this paper analyzes the possible influence of social capital and product market competition on audit fees from the perspective of principal-agent theory, signaling theory, audit pricing theory and reputation theory. Secondly, the A-share listed companies of Shanghai and Shenzhen stock markets from 2011-2014 to 2014 are selected as the research samples. On the basis of single-variable T test and Z test, the audit pricing model of Simunic is used to carry out multivariate regression. This paper examines the relationship between social capital and product market competition on audit fees, and the interaction between social capital and product market competition in influencing audit fees. In the study of the impact of product market competition on audit fees, this paper distinguishes the two dimensions of inter-industry competition (industry nature) and intra-industry competition (competitive position). Finally, according to the empirical results and theoretical analysis, this paper puts forward research conclusions and relevant recommendations. The results of this study show that the higher the social capital, the higher the audit fee. (2) compared with the monopoly industry, the audit fee in the competitive industry is lower than that in the competitive industry. The competition of product market plays a regulating role in the process of social capital influencing audit fees, when enterprises have competitive advantage or even monopoly position in the industry, The impact of social capital on audit fees will be weakened. The results show that the level of regional social capital and the moderate competition in the product market can reduce the degree of information asymmetry to a certain extent, restrain opportunistic behavior and alleviate the agency conflict. Therefore, this paper finally puts forward the following suggestions: 1) to raise the level of regional social capital, to rebuild the social trust environment and 2) to introduce the market competition mechanism, to create a fair competition atmosphere. 3) to strengthen the supervision on the disclosure of audit fees and to formulate reasonable pricing standards.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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