异常审计费用与审计质量的相关性研究

发布时间：2018-05-26 14:51

本文选题：审计费用 + 异常审计费用　；参考：《吉林大学》2017年硕士论文

【摘要】：审计关系产生于委托代理关系中委托人与代理人之间的代理问题,审计的本质是对作为代理人的管理人员受托责任进行评价。在正常的审计代理关系中,注册会计师作为独立的第三方,受聘于委托人,其职责是监督代理人的工作,并对此发表审计意见。而实际上,由于公司利益相关者众多且分散,审计报告有了公共物品的属性,使得审计代理关系中实际委托人缺位,管理者同时作为被审计对象和审计费用的承担者,出于自身利益考虑向注册会计师施加压力成为可能,再加上非标意见对上市公司的严重打击,管理人员具有更强烈的动机向审计人员购买审计意见。另一方面,我国审计市场竞争激烈,市场集中度低,因而事务所谈判能力较弱,再加上法律体系尚不健全,事务所面临的法律风险较低,因此,审计人员在执行审计业务时很可能妥协于被审计单位的要求。审计费用是上市公司与会计师事务所之间的桥梁,审计人员对审计质量的妥协必定会在某种程度上体现在审计费用中,从而形成异常审计费用。因此本文从审计费用出发,从中分离出异常部分审计费用,研究其对审计质量的影响。鉴于我国相关法规对审计费用的管制主要突出最低限价导向,并未对市场中普遍存在的审计购买现象进行明确管制,所以本文将异常审计费用分为正向和负向,其中正向表示实际审计费用高于正常值,而负向则表示实际审计费用低于正常值,同时考察了正负向异常审计费用对审计质量的影响。本文首先选取2008-2015年A股上市公司数据,使用比例法得到异常审计费用的估计值,然后通过修正的琼斯模型估计被审计单位的可操控应计作为审计质量的替代变量,最后对二者相关关系进行回归,得出结论:无论是正向还是负向的异常审计费用,都会对审计质量造成负面影响。一方面,过高的审计费用可能说明了审计人员在审计过程中丧失了独立性,接受了被审计单位的审计购买要求;另一方面,过低的审计费用则可能代表了审计市场的低价竞争和事务所为保证收益进行的审计程序缩减。另外,考虑到我国自2007年以来逐步推进会计师事务所改制的大形势,本文就事务所组织形式对异常审计费用和审计质量相关性的调节作用进行检验,由于事务所转制的效果具有非同步性,本文在上述研究样本的基础上剔除2010-2013年的转制过渡期,回归结果表明,特殊合伙制减弱了异常审计费用对审计质量的负面影响,这一结论说明事务所转制在一定程度上提高了审计市场效率,为带动审计执业水平提升提供了新方法。本文共分为六个部分:第一部分主要介绍了研究背景、研究意义、研究方法以及研究创新点;第二部分主要从审计费用影响因素、审计质量替代变量、异常审计费用对审计质量影响以及事务所组织形式相关研究四个方面,对国内外相关文献进行回顾;第三部分从委托代理理论出发对审计费用进行分析,并由此提出假设;第四部分主要是样本的选取、变量解释以及模型的建立;第五部分进行了实证检验并对结果进行分析;第六部分则对前文的研究进行总结。
[Abstract]:The audit relationship arises from the agency problem between the principal and the agent in the principal-agent relationship. The essence of the audit is to evaluate the trustee responsibility as the agent of the agent. In the normal audit agency relationship, the CPA is employed as an independent third party and is employed by the trustee, whose duty is to supervise the work of the agent and to In fact, the audit report has the property of public goods due to the numerous and dispersed stakeholders, which makes the actual principal of the audit agency vacant, and the manager, as the auditor and the bearer of the audit expenses, is possible to exert pressure on the CPA out of its own interest. On the other hand, the audit market competition is fierce and the market concentration is low, so the firm's ability to negotiate is weak, and the legal system is not sound, and the law risk of the firm is low, so the law risk of the firm is low. The auditors are likely to compromise the requirements of the audited units in the execution of the audit business. The audit fees are the bridge between the listed companies and the accounting firms. The auditors' compromise of the audit quality is bound to be reflected in the audit fees to a certain extent, thus forming an abnormal audit cost. In this paper, the abnormal audit cost is separated from the audit cost. In view of the regulation of the audit cost in our country, the audit cost is mainly focused on the minimum price limit, and the audit purchase phenomenon is not clearly regulated in the market. So the abnormal audit cost is divided into positive and negative direction. The audit cost is higher than the normal value, while the negative direction indicates that the actual audit cost is lower than the normal value. At the same time, the effect of the positive and negative audit fees on the audit quality is investigated. First, the 2008-2015 year A shares listed company data are selected and the estimated value of the abnormal audit cost is obtained by using the proportional method, and then the revised Jones model is estimated to be tried. As an alternative variable of audit quality, the manageable accrual accruals of the unit will finally return to the relationship between the two, and draw a conclusion that both positive and negative audit fees will have a negative impact on the audit quality. On the one hand, the excessive audit fees may say that the auditors have lost their independence in the audit process. On the other hand, the low cost of audit may represent the low price competition of the audit market and the reduction of the audit procedure for guaranteeing the earnings. In addition, considering the big situation that China has progressively promoted the reform of the accounting firm since 2007, the organization of the firm is organized. The adjustment of the correlation between the abnormal audit cost and the audit quality is tested. Because the effect of the firm's conversion is not synchronous, the transition period of 2010-2013 years is eliminated on the basis of the above research samples. The results of the regression show that the special partnership has weakened the negative impact of the abnormal audit cost on the audit quality. On a certain extent, the transformation of the accounting firm has raised the efficiency of the audit market to a certain extent and provided a new method to promote the improvement of the audit practice level. This paper is divided into six parts: the first part mainly introduces the research background, research significance, research methods and research innovation points; the second part mainly from the audit cost factors, audit quality for the quality of the replacement. The generation of variables, the effect of abnormal audit fees on audit quality and the organization form of the firm is reviewed in four aspects, and the relevant literature at home and abroad is reviewed. The third part analyses the audit cost from the principal-agent theory and puts forward the hypothesis; the fourth part is mainly the selection of sample, the explanation of the variable and the establishment of the model. The fifth part carries on the empirical test and carries on the analysis to the result; the sixth part carries on the summary to the preceding article's research.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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