我国开放式基金审计收费影响因素的实证研究

发布时间：2018-06-10 18:09

本文选题：审计收费 + 影响因素　；参考：《新疆财经大学》2008年硕士论文

【摘要】： 审计收费是独立审计机制在具体运行过程中的重要环节,是会计师事务所收入的来源和审计人员报酬的基础,与会计师事务所的市场竞争行为和审计执业行为有密切的联系。深入研究并规范审计收费行为对于审计质量的提高和我国审计事业的发展具有重大的理论和实践意义。国外关于审计收费问题的研究已有二十余多年的历史,并取得了丰硕的成果。1980年Simunic从审计收费入手,通过建立模型用实证的方法考察八大会计师事务所是否比其他事务所收取更高的审计费用。在Simunic之后学者们纷纷利用该模型研究不同国家的审计收费问题。2001年12月24日中国证监督会颁布了《公开发行证券的公司信息披露规范问答第6号》,要求上市公司从2001年年报开始披露支付给会计师事务所的报酬。至此,我国关于审计收费的实证研究才逐渐多了起来。但过去的审计收费影响因素的研究主要集中在上市公司,本文主要是借鉴前人对上市公司审计收费影响因素研究成果的基础上,对开放式基金审计收费的影响因素进行研究。本文首先在分析审计收费与审计质量搏弈关系的基础上,阐述了研究审计收费问题对提高审计质量的重要作用。总结分析了审计收费的构成,随后本文在评述中西方文献的基础上,结合我国开放式基金的特点,甄别出了一些可能决定和影响我国开放式基金审计收费的因素,并构建了其与审计收费的多元线性回归模型,以2006年开放式基金为研究对象,对审计收费问题进行了深入研究,得出:影响我国开放式基金审计收费的因素主要是:开放式基金的规模、股票占净值的比例、债券占净值的比例和会计师事务所的规模。
[Abstract]:Audit fee is an important link in the operation of independent audit mechanism. It is the source of accounting firms' income and the basis of auditors' remuneration. It is closely related to the market competition behavior and audit practice behavior of accounting firms. It is of great theoretical and practical significance for the improvement of audit quality and the development of audit cause to further study and standardize audit charging behavior. In 1980 Simunic started with audit fees and made an empirical study on whether the eight major accounting firms charge higher audit fees than other firms. After Simunic, scholars used the model to study audit fees in different countries. On December 24, 2001, the China Securities Supervisory Association issued the question and answer No. 6 of the Corporate Information Disclosure Standard for publicly issued Securities, requiring listed companies to be listed. The remuneration paid to accounting firms has been disclosed since the 2001 Annual report. So far, the empirical research on audit fees in China has gradually increased. However, in the past, the research on the influencing factors of audit fees was mainly focused on listed companies. Based on the analysis of the relationship between audit fees and audit quality, this paper expounds the important role of audit fees in improving audit quality. This paper summarizes and analyzes the composition of audit fees, and then, on the basis of the review of Chinese and western literature, combined with the characteristics of open-end funds in China, identifies some factors that may determine and affect the audit fees of open-end funds in China. This paper also constructs a multivariate linear regression model between audit fees and audit fees. Taking the open-end funds as the research object in 2006, this paper makes a deep study on the audit fees. It is concluded that the main factors influencing the audit fees of open-end funds in China are the scale of open-end funds, the proportion of stocks to net value, the proportion of bonds to net value and the scale of accounting firms.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6;F832.5;F224

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