客户重要性与审计质量关系及公司治理对其关系影响分析

发布时间：2018-06-20 04:36

本文选题：审计质量 + 客户重要性　；参考：《江西财经大学》2014年硕士论文

【摘要】：自从改革开放以来,中国的经济实力不断增强,资本市场的发展也是日新月异。在各类企业从资本市场融得大量资金的过程中,会计师事务所对财务报表的审计在融资的过程发挥了很重要的作用。审计可以对财务报表信息的真实可靠提供一定程度的合理保证,减少财务报表出现虚假陈述的可能性,降低投资者掌握企业经营管理情况的信息成本,降低企业的融资成本,有利于中国资本市场的健康发展,为中国经济的稳定增长保驾护航。会计师事务所凭借自己的专业知识和品牌声誉为被审计单位提供审计等服务并向客户收取审计费用来获得经济利益,所以会计师事务所对重要客户的经济依赖是否会损害审计质量便成为了学术界和实务界关注的焦点。特别是近年来国内外大量爆发的上市公司审计失败案例不仅引起了人们对审计失败的关注,而且引起了人们对审计师或会计师事务所对审计客户的经济依赖是否会损害审计师的独立性进而损害审计质量的关注。更有甚者,审计师对一些大型跨国企业的审计失败丑闻让人们没有理由不怀疑审计师或会计师事务所对审计客户的经济依赖会对审计独立性和审计质量产生不利影响。国内外的许多专家和学者对这一热点问题给予了充分关注,分别采用不同的研究方法进行了深入研究并将研究结果发表在学术刊物中,促进了相关研究的进一步深入。但这些研究大多数停留在会计师事务所对重要客户的经济依赖与审计质量关系的研究上,未考虑到和审计相关的一系列机制环境对两者关系的影响。外部审计作为公司治理外部机制中的重要一环,它与审计质量之间的关系肯定会受到公司治理内部治理水平的影响。如果被审计单位的公司治理内部治理机制比较完善,各委员会设置比较全面,则当审计师与被审计单位管理层之间存在意见分歧时,董事会和审计委员会等机构人员能够支持审计师坚持自己的职业判断而不会牺牲审计独立性从而不会对审计质量产生不利影响。反之,如果被审计单位的公司治理内部治理机制比较混乱,各委员会的影响力有限,则不能在审计师与被审计单位管理层之间存在意见分歧时给予充分的支持,从而可能会造成审计师屈服于被审计单位管理层而造成审计质量下降。因此,本文拟考察被审计单位的公司治理内部治理水平对会计师事务所对重要客户的经济依赖与审计质量的关系产生的影响。首先,本文回顾了现有的研究成果,主要包括客户重要性与审计质量关系的研究文献回顾和公司治理对客户重要性与审计质量关系的影响文献回顾；其次,分别介绍了公司治理的含义、客户重要性的含义和审计质量的含义及评价标准,并将会计师事务所经济主体理论、准租理论、独立审计声誉机制和系统理论作为研究本文的理论基础；再次,通过假设演绎推理法推导出本文的研究假设；然后以客户重要性是否影响审计质量为起点,引入公司治理因子,以我国2012年上市公司为数据样本,根据假设建立模型并进行实证检验。实证研究结果表明相对于同一会计师事务所而言,客户重要性较高,被审计单位的可操纵性应计的绝对值越大,这意味着客户重要性越高,盈余管理程度越高,审计质量越低。这意味着对重要客户的经济依赖影响了审计师执业的基石——独立性。引入公司治理因子以后,客户重要性与可操纵性应计的绝对值仍呈正相关关系,但统计上不显著；公司治理与操纵性应计的绝对值呈负相关关系,也不显著；但是客户重要性与公司治理交叉项与操纵性应计的绝对值呈显著正相关关系。这表明当公司治理水平较低时,客户重要性与审计质量关系的负相关性更加明显。这意味着当公司治理水平较低时,会计师事务所为了防止被重要客户解约,做出了让步与妥协,导致审计质量下降。最后,根据中国实际情况提出研究不足、研究展望及政策建议。
[Abstract]:Since the reform and opening up, the economic strength of China has been increasing and the development of the capital market is changing every day. In the process of melting a large amount of capital from the capital market, the audit of the accounting firm has played an important role in the process of financing. For a certain degree of reasonable guarantee, it can reduce the possibility of false statements in financial statements, reduce the information cost of the investors to master the business management situation, reduce the cost of financing, help the healthy development of China's capital market and protect the stable growth of China's economy.
Accounting firms, with their own professional knowledge and brand reputation, provide audit services to the audited units and collect audit fees to obtain economic benefits. Therefore, whether the accounting firm's economic dependence on important customers will damage the audit quality has become the focus of academic and practical circles. The audit failure cases of a large number of domestic and foreign listed companies not only attract people's attention to audit failure, but also arouse people's attention to whether auditors or accounting firms' economic dependence on auditors will damage the auditor's independence and damage audit quality. The corporate audit failure scandal makes people have no reason to doubt that auditors or accounting firms' economic dependence on auditors will have a negative impact on audit independence and audit quality. Many experts and scholars at home and abroad have given full attention to this hot issue, and the different research methods have been studied in depth. The research results are published in the academic journal, which promotes the further research. However, most of these studies remain in the study of the relationship between the economic dependence of the accounting firms and the audit quality of the important clients, and the influence of a series of mechanisms related to the audit is not considered. The relationship between the audit quality and the audit quality will certainly be affected by the internal governance level of the corporate governance. If the internal governance mechanism of the corporate governance of the audited units is more perfect and the various committees are more comprehensive, when the auditor and the audited unit management are disagreed, the auditor has a disagreement between the auditor and the audited unit management. Agencies such as the board of affairs and the audit committee can support auditors' insisting on their professional judgment without sacrificing audit independence and do not have a negative impact on audit quality. On the other hand, if the internal governance mechanism of the corporate governance of the audited units is confused and the influence of the committees is limited, the auditors can not be audited and tried. It is possible that the auditor will yield to the audit unit management and cause the audit quality to fall. Therefore, this paper intends to examine the economic dependence and audit quality of the internal governance level of the corporate governance of the audited units on the accounting firm for the important clients. The influence of the relationship.
First, this paper reviews the existing research results, including the literature review of the relationship between customer importance and audit quality and the impact of corporate governance on the relationship between customer importance and audit quality. Secondly, it introduces the meaning of corporate governance, the meaning of customer importance and the meaning and evaluation criteria of audit quality. The theory of the economic subject of the accounting firm, the quasi rent theory, the independent audit reputation mechanism and the system theory are used as the theoretical basis of this paper. Thirdly, the hypothesis of this paper is deduced by the hypothetical deductive reasoning method; then the corporate governance factor is introduced with the effect of the importance of the customer's importance on the audit quality as a starting point, and in 2012 of China. The listed companies are the data samples, and the model is built on the basis of the hypothesis. The empirical results show that the more important the customer is, the greater the absolute value of the maneuverability of the audited units is relative to the same accounting firm, which means that the higher the customer's importance, the higher the earnings management, the lower the audit quality. After introducing corporate governance factors, the customer importance and the absolute value of the maneuverability are still positively correlated, but the statistics are not significant; the corporate governance and the absolute value of the maneuverability are negatively related, but not significant; but customers There is a significant positive correlation between the importance and the absolute value of the maneuverability accruals. This indicates that the negative correlation between the customer importance and the audit quality is more obvious when the corporate governance level is low. Step and compromise lead to the decline of audit quality. Finally, according to the actual situation of China, we put forward research deficiencies, research prospects and policy recommendations.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F275;F239.4

【参考文献】