政府监管与审计质量改进研究

发布时间：2018-06-05 13:29

本文选题：审计质量 + 政府监管　；参考：《西南财经大学》2008年博士论文

【摘要】：审计质量一直以来都是审计领域研究的热点问题。高质量审计服务对于保证上市公司信息披露质量、提高资本市场配置效率的作用显而易见。但是,由于审计行业自身的特点,现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。例如,在震惊全球的“安然事件”中,安达信会计师事务所长期为其隐瞒亏损的事实,并在安然事件东窗事发前大量销毁相关审计资料。此后,“世界通讯”、“环球电讯”、“施乐”等愈演愈烈的财务丑闻也将当时的“五大”会计师事务所全部牵涉其中。在国内,从著名的“老三案(深圳原野、海南中水国际、长城机电)”、“新三案(琼民源、红光实业、东方锅炉)”,到“蓝田股份”、“亿安科技”、“秦丰农业”、“科龙电器”,上市公司财务丑闻陆续被曝光的同时,幕后总有一个“合谋者”的影子:大大小小的会计师事务所。类似浮出水面的财务丑闻,上市公司造假案例也清晰地呈现出“十假九同谋”的特点,屡屡上演“警察”与“大盗”沆瀣一气的丑剧。这一系列涉及审计师的财务丑闻的相继出现,使得审计质量问题变得更加引人注目。然而,国内外系列财务丑闻的出现并非偶然,暴露的问题相当多,但审计行业监管不力却是众多问题中最为突出的。如何加强对审计行业的政府监管以提高审计质量因此成为理论界和实务界共同关注的一个焦点问题。本文正是从这一角度来研究审计质量问题的,研究思路如下:首先,在分析审计市场失灵的基础上,结合管制经济学、政府规制等相关理论,系统分析了政府监管对审计质量改进的作用机制;其次,分析目前国际上典型的三类审计监管模式及其适用条件,得出我国的监管模式应是“政府监管为主、行业自律为辅”的结论,并对我国目前审计监管体系存在的不足进行了深入剖析;再次,以我国证监会对审计师出具的处罚公告为样本,从政府监管的视角考察审计质量的影响因素,并从政府规则与政府惩戒两个角度考察了我国政府监管对审计质量改进的效果;最后,基于本文研究的结果,提出了相应的对策建议。本文共分八章,各章的主要内容如下: 第1章导论,引出研究问题,对审计质量与政府监管的有关概念重新进行了界定,并提出本文的研究路径和框架。本章将审计质量的影响因素分为直接影响因素和间接影响因素两个层次,政府监管作为间接影响因素,通过对审计师自身因素或公司治理的影响实现对审计质量的改进;而对于审计质量的直接影响因素,除了传统的专业技能和独立性以外,提出审计师职业谨慎态度是影响审计质量的第三个直接因素。第2章文献综述。在对现有研究领域中关于审计质量的实证研究成果进行系统回顾的基础上,笔者将现有研究文献中关于政府监管和审计质量的研究分为两大类:(1)以监管结果作为审计质量的衡量标准,(2)政府监管对审计质量的影响效果分析。前者主要是以审计师遭受的法律诉讼或处罚结果作为审计质量低下的替代指标,研究审计质量的影响因素;后者主要是关于我国证券市场某些监管政策的效力检验与处罚公告的分析性统计研究。第3章政府监管与审计质量改进的理论分析。本章目的主要是为本文的研究主题提供理论框架,首先运用受托经济责任理论揭示审计的本质在于“控制”,并从价值增值角度认为审计增值功能的实现需要高质量审计服务的保证;紧接着,分析了现有审计委托模式对审计质量的影响,认为其造成了我国审计市场的失灵——高质量需求不足与低质量审计服务的供给;然后,结合管制经济学理论,在对三大管制理论进行分析评价后,认为公共利益理论能更好地为我国审计市场监管提供理论依据;最后,从理论上详细分析了我国审计市场的政府监管措施对审计质量改进的作用机制。第4章我国审计质量监管模式与监管现状。本章在对三种审计质量监管模式分析评价之后,指出我国目前的审计质量监管模式;然后,针对我国各监管主体的监管实践,指出当前监管体系中存在的问题,为实证分析埋下伏笔。第5章政府监管视角的审计质量影响因素分析。本章以证监会2002-2006再次,以我国证监会对审计师出具的处罚公告为样本,从政府监管的视角考察审计质量的影响因素,并从政府规则与政府惩戒两个角度考察了我国政府监管对审计质量改进的效果;最后,基于本文研究的结果,提出了相应的对策建议。本文共分八章,各章的主要内容如下: 第1章导论,引出研究问题,对审计质量与政府监管的有关概念重新进行了界定,并提出本文的研究路径和框架。本章将审计质量的影响因素分为直接影响因素和间接影响因素两个层次,政府监管作为间接影响因素,通过对审计师自身因素或公司治理的影响实现对审计质量的改进;而对于审计质量的直接影响因素,除了传统的专业技能和独立性以外,提出审计师职业谨慎态度是影响审计质量的第三个直接因素。第2章文献综述。在对现有研究领域中关于审计质量的实证研究成果进行系统回顾的基础上,笔者将现有研究文献中关于政府监管和审计质量的研究分为两大类:(1)以监管结果作为审计质量的衡量标准,(2)政府监管对审计质量的影响效果分析。前者主要是以审计师遭受的法律诉讼或处罚结果作为审计质量低下的替代指标,研究审计质量的影响因素;后者主要是关于我国证券市场某些监管政策的效力检验与处罚公告的分析性统计研究。第3章政府监管与审计质量改进的理论分析。本章目的主要是为本文的研究主题提供理论框架,首先运用受托经济责任理论揭示审计的本质在于“控制”,并从价值增值角度认为审计增值功能的实现需要高质量审计服务的保证;紧接着,分析了现有审计委托模式对审计质量的影响,认为其造成了我国审计市场的失灵——高质量需求不足与低质量审计服务的供给;然后,结合管制经济学理论,在对三大管制理论进行分析评价后,认为公共利益理论能更好地为我国审计市场监管提供理论依据;最后,从理论上详细分析了我国审计市场的政府监管措施对审计质量改进的作用机制。第4章我国审计质量监管模式与监管现状。本章在对三种审计质量监管模式分析评价之后,指出我国目前的审计质量监管模式;然后,针对我国各监管主体的监管实践,指出当前监管体系中存在的问题,为实证分析埋下伏笔。第5章政府监管视角的审计质量影响因素分析。本章以证监会2002-2006接因素进而实现对审计质量的影响。第三,本文修正创新了审计质量衡量指标与有关模型。在检验审计质量影响因素时,以证监会对审计师的行政处罚作为审计质量替代变量,较好地将政府监管与审计质量联系起来;并且,通过引入“审计师强制轮换”变量创新了Lennox审计意见估计模型,以检验强制轮换制对审计质量改进的效果。
[Abstract]:The quality of audit has always been a hot issue in the field of audit. The effect of high quality audit service on guaranteeing the quality of information disclosure of listed companies and improving the efficiency of capital market allocation is obvious. However, due to the characteristics of the audit industry itself, the quality of audit is low in reality and the phenomenon of "conspiracy" between auditors and listed companies is a phenomenon. For example, in the "Enron incident" that shocked the world, Andersen's accounting firm has long been the fact that it was concealing the loss and destroyed a lot of audit information before the Enron incident. Since then, the "world newsletter", "global telecommunications", "Xerox" and other growing financial scandals are also the "five big". Accounting firms are all involved. In China, from the famous "old case (Shenzhen field, Hainan medium water international, the Great Wall Mechatronics)", "the new three cases (Qiong Minyuan, Hongguang industry, Oriental boiler)", "Lantian shares", "100 million an Technology", "Qin Fengnong", "kologne", the financial scandals of listed companies have been exposed in succession. Behind the scenes, there is always a "conspire" behind the scenes: large and small accounting firms, similar to the financial scandals that come out of the water, and the listed company's counterfeiting cases are clearly showing the characteristics of "ten false nine conspirators", and the series of "police" and "robber" scandals. Audit quality has become more noticeable.
However, the emergence of a series of financial scandals at home and abroad is not accidental, and there are quite a lot of problems exposed, but the poor supervision of the audit industry is the most prominent among many problems. How to strengthen the government supervision of the audit industry to improve the audit quality has become a focal point in both the theoretical and practical circles. This paper is from this angle. The research ideas are as follows: first, on the basis of the analysis of the failure of the audit market, combined with the related theories of regulation economics and government regulation, this paper systematically analyzes the mechanism of government regulation on the improvement of audit quality. Secondly, it analyzes the typical three types of audit supervision modes and their applicable conditions in the world. The supervision mode of our country should be the conclusion that "the government supervision is the main, the industry self-discipline is supplemented", and the shortcomings of the current audit supervision system in our country are deeply analyzed. Again, the impact factors of the audit quality are investigated from the angle of government supervision and the government regulations. The effect of government supervision on the improvement of audit quality is examined from two angles of government discipline. Finally, based on the results of this study, the corresponding countermeasures and suggestions are put forward.
This article is divided into eight chapters, the main contents of each chapter are as follows:
The first chapter introduces the research problems, redefines the concept of audit quality and government supervision, and puts forward the research path and framework of this paper. This chapter divides the factors of audit quality into two levels, the direct influence factor and the indirect influence factor, the government supervision is the indirect influence factor, through the auditor self cause In addition to the traditional professional skills and independence, the third direct factors that affect the audit quality are the direct influence factors of the audit quality, except for the traditional professional skills and independence.
The second chapter is a literature review. On the basis of a systematic review of the results of the empirical research on audit quality in the existing research fields, the author divides the research on government supervision and audit quality into two categories: (1) taking the regulatory results as the audit quality standard, and (2) the effect of government supervision on audit quality. The former mainly takes the auditor's legal action or the result of punishment as an alternative to the low audit quality, and studies the influencing factors of the audit quality; the latter is mainly about the analysis of the analysis of the effectiveness and punishment bulletins of some regulatory policies in the securities market of our country.
The third chapter is the theoretical analysis of government supervision and audit quality improvement. The purpose of this chapter is to provide a theoretical framework for the subject of this paper. First, the essence of audit is "control" by using the theory of trustee economic responsibility. This paper analyzes the influence of the existing audit entrustment mode on the audit quality, and thinks that it causes the failure of the audit market in our country - the shortage of high quality demand and the supply of low quality audit services; then, after the analysis and evaluation of the three major control theories, the theory of public interest can better be audited for our country after the analysis and evaluation of the theory of control economics. The theoretical basis for market regulation is provided. Finally, the mechanism of government regulation in China's audit market is analyzed theoretically.
The fourth chapter of China's audit quality supervision mode and supervision status. After the analysis and evaluation of the three audit quality supervision modes, this chapter points out the current audit quality supervision mode of our country; then, it points out the existing problems in the current regulatory system in accordance with the supervision practice of various regulatory bodies in our country, and buries the positive analysis for the empirical analysis.
The fifth chapter analysis of the influence factors of audit quality from the perspective of government supervision. This chapter takes the CSRC 2002-2006 again, taking the punishments issued by the CSRC as the sample, inspects the influence factors of the audit quality from the perspective of government supervision and inspects the audit quality of our government supervision from the two angles of government rules and government punishment. Finally, based on the results of this study, the corresponding countermeasures and suggestions are put forward.
This article is divided into eight chapters, the main contents of each chapter are as follows:
The first chapter introduces the research problems, redefines the concept of audit quality and government supervision, and puts forward the research path and framework of this paper. This chapter divides the factors of audit quality into two levels, the direct influence factor and the indirect influence factor, the government supervision is the indirect influence factor, through the auditor self cause In addition to the traditional professional skills and independence, the third direct factors that affect the audit quality are the direct influence factors of the audit quality, except for the traditional professional skills and independence.
The second chapter is a literature review. On the basis of a systematic review of the results of the empirical research on audit quality in the existing research fields, the author divides the research on government supervision and audit quality into two categories: (1) taking the regulatory results as the audit quality standard, and (2) the effect of government supervision on audit quality. The former mainly takes the auditor's legal action or the result of punishment as an alternative to the low audit quality, and studies the influencing factors of the audit quality; the latter is mainly about the analysis of the analysis of the effectiveness and punishment bulletins of some regulatory policies in the securities market of our country.
The third chapter is the theoretical analysis of government supervision and audit quality improvement. The purpose of this chapter is to provide a theoretical framework for the subject of this paper. First, the essence of audit is "control" by using the theory of trustee economic responsibility. This paper analyzes the influence of the existing audit entrustment mode on the audit quality, and thinks that it causes the failure of the audit market in our country - the shortage of high quality demand and the supply of low quality audit services; then, after the analysis and evaluation of the three major control theories, the theory of public interest can better be audited for our country after the analysis and evaluation of the theory of control economics. The theoretical basis for market regulation is provided. Finally, the mechanism of government regulation in China's audit market is analyzed theoretically.
The fourth chapter of China's audit quality supervision mode and supervision status. After the analysis and evaluation of the three audit quality supervision modes, this chapter points out the current audit quality supervision mode of our country; then, it points out the existing problems in the current regulatory system in accordance with the supervision practice of various regulatory bodies in our country, and buries the positive analysis for the empirical analysis.
The fifth chapter analyzes the influencing factors of audit quality from the perspective of government regulation. This chapter takes 2002-2006 factors of the SFC to achieve the impact on audit quality.
Third, this article revises the audit quality measurement index and the related model. In the test of the audit quality influence factors, the administrative punishment of the CSRC to the auditor is the substitute variable of audit quality, and the government supervision and audit quality are connected well. And the Lennox trial is innovated by introducing the "auditor's forced rotation" variable. The model of opinion estimation is used to test the effect of mandatory rotation system on audit quality improvement.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】