非审计服务对中国上市公司审计独立性的影响研究

发布时间：2018-06-05 03:34

本文选题：非审计服务 + 审计独立性　；参考：《重庆大学》2008年博士论文

【摘要】： 审计独立性是注册会计师的灵魂,是注册会计师行业得以存在和发展的前提。随着注册会计师行业服务市场的发展变化,非审计服务所得收入在会计师事务所利润中占有越来越重要的位置,非审计服务对审计独立性的影响亦成为审计理论与实证研究的核心内容之一。本文主要研究了上市公司非审计服务对审计独立性的影响。首先重点就非审计服务对审计独立性的影响以时间为脉络,按损害审计独立性和不损害审计独立性两种观点进行回顾和评述。并分析了我国转型经济时期注册会计师行业与其所提供非审计服务的发展现状以及相关法律背景,从而为后续理论与实证分析奠定基础。其次用企业契约理论、委托代理理论、知识溢出效应与经济寻租理论刻画非审计服务对审计独立性的影响。非审计服务的存在改变了企业现有契约关系,使原有的单向委托变成了双向委托,从形式上打破了原有审计架构的均衡。同时,审计与非审计服务之间存在的知识溢出效应为契约各方追逐经济租提供了可能与动因。理论分析说明:非审计服务是审计独立性重要的影响因素,完善的约束机制使非审计服务有助于审计独立性的提高。再次用实证研究的方法检验了非审计服务对审计形式独立性的影响。本文以报表使用者对非审计服务的反应与行动衡量审计形式独立性,通过研究样本和控制样本的一一配对,并运用均值检验、Wilcoxon符号等级检验以及多元回归方法检验发现:在我国,购买非审计服务的上市公司和未购买非审计服务的上市公司在代理成本方面没有显著差异;除管理层持股外,其他代理成本变量与非审计费用不具有显著相关性,报表使用者并没有认为非审计服务的存在降低了审计独立性;审计费用的大小与非审计服务费用显著正相关,没有发现审计费用通过非审计费用转移的证据。研究结果说明没有显著证据证明非审计服务损害审计形式上的独立性。然后用实证研究的方法检验了非审计服务对审计实质独立性的影响。根据本文所收集的上市公司数据,在未发现行业因素和宏观政策因素影响的基础上,通过研究样本和控制样本的一一配对,并运用均值检验、Wilcoxon符号等级检验以及多元回归检验和Logistic回归方法检验发现:是否购买非审计服务对操控性应计数和审计意见类型影响不明显;非审计费用的绝对金额的大小或者比重大小与操控性应计数的大小、方向都不具有显著相关性,非审计服务的存在并没有使注册会计师容忍管理当局有更大的盈余管理空间;非审计费用的绝对金额的大小,比重大小以及未预期非审计费用与审计意见均不显著相关,非审计服务并没有负向影响审计意见的类型。总之,没有发现非审计服务损害审计实质独立性的显著证据。最后在上述理论分析与实证检验的基础上,提出我国应当大力发展非审计服务,但是必须从上市公司层面、监管层面以及注册会计师行业层面进行规范的政策建议。本文的主要创新之处表现在:系统运用经济学观点解释非审计服务对审计独立性的影响;用一定的替代变量衡量审计形式独立性和实质独立性并对其进行实证检验,证实在中国,上市公司向会计师事务所同时购买审计与非审计服务时,无论是形式上还是实质上,非审计服务均不损害审计独立性。
[Abstract]:Audit independence is the soul of certified public accountants and the prerequisite for the existence and development of CPA industry. With the development and change of the service market of CPA industry, the income of non audit services occupies a more and more important position in the profit of the accounting firm, and the influence of the non trial service on the independence of the audit has also become an audit. One of the core contents of theoretical and empirical research is to study the impact of non audit services on audit independence of listed companies.
First, the paper reviews and reviews the two views on the influence of non audit services on audit independence, according to the independence of the audit and the independence of audit, and analyzes the development status and relevant legal background of the CPA industry and the non audit services provided by the CPA industry in the transitional economy. The following theory and empirical analysis lay the foundation.
Secondly, it uses the theory of enterprise contract, principal-agent theory, knowledge spillover effect and economic rent-seeking theory to describe the influence of non audit service on audit independence. The existence of non audit services changes the existing contractual relationship of the enterprise, makes the original unidirectional entrustment become a two-way Commission, and breaks the balance of the original audit framework from the form. At the same time, the audit service has broken the balance of the audit structure. The knowledge spillover effect between the non audit services and the non audit services provides the possible and motivations for the parties to pursue economic rent. The theoretical analysis shows that the non audit service is an important factor in the audit independence, and the perfect constraint mechanism makes the non audit services help the improvement of audit independence.
The effect of non audit service on the independence of audit form is tested by the method of empirical study. The independence of the audit form is measured by the response and action of the report users to non audit services. The sample and control sample are matched by one by one, and the mean test, the Wilcoxon symbol grade test and the multiple regression method are used. It is found that in China, there is no significant difference in agency costs between listed companies buying non audit services and non audit services. Except for managerial ownership, other agency cost variables do not have a significant correlation with non audit costs, and the users do not think that the existence of non audit services has reduced the audit. Independence; the size of the audit fees is positively related to the cost of non audit services, and there is no evidence of the transfer of audit fees through non audit fees. The results show that there is no significant evidence to prove the independence of audit forms of non audit services.
The empirical research method is used to test the effect of non audit services on audit substantive independence. On the basis of the listed company data collected in this paper, on the basis of undetected industry factors and macro policy factors, the research samples and control samples are paired by one by one, and the mean test is used, and the Wilcoxon symbol grade test is used. Multiple regression test and Logistic regression test found that whether the purchase of non audit services has no obvious influence on the control count and the type of audit opinion; the size or proportion of the absolute amount of the non audit cost is not significantly related to the size and direction of manipulation and the direction of the audit, and the existence of non audit services has not been made. There is no significant correlation between the size of the absolute amount of the non audit fees, the size of the non audit fees and the unanticipated non audit fees and the audit opinion, and the non audit service does not negatively affect the audit opinion. In a word, there is no evidence of the substantive independence of the non audit service damage audit. Significant evidence.
Finally, on the basis of the above theoretical analysis and empirical test, it is suggested that our country should develop non audit services vigorously, but it must be made from the listed company level, the regulatory level and the certified public accountant industry level to carry out the standard policy recommendations.
The main innovations of this paper are as follows: the system uses the economic perspective to explain the influence of non audit services on audit independence; it uses some alternative variables to measure the independence and substantive independence of audit form and empirical test, and confirms that the listed companies purchase audit and non audit services at the same time to the accounting firms in China. Whether in form or in essence, non audit services do not undermine audit independence.
【学位授予单位】：重庆大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】