我国上市公司治理结构对审计收费的影响研究

发布时间：2018-06-28 14:31

本文选题：公司治理 + 公司治理结构　；参考：《辽宁大学》2015年硕士论文

【摘要】：众所周知,独立审计产生于所有权与经营权分离。近些年来,无论是公众、媒体还是学术界都在关注着审计程序的实施和审计报告的质量,这是因为独立审计作为一种担保机制,是公司外部监督的一种重要形式。独立审计代表委托人对代理人的监督,作为公司的外部监督的一种重要途径,对控制和发现公司是否有财务舞弊行为有很大作用,所以,近年来审计问题得到了学术界的关注和探讨,公众也要求审计方保证审计服务的质量。审计收费作为被审计方和审计方的联系枢纽,很大程度上代表了审计质量。对于审计收费问题的研究,在上个世纪后期得到了重视,并逐渐发展和完善。2001年,我国证监会颁布了一个政策,《公开发行证券的公司信息披露规范问答第6号——支付会计师事务所报酬及其披露》。这个政策对财务报表提出了新的要求,从第二年起上市公司需要在年报中披露审计费用,这一举措为关于审计收费的研究提供了大量的数据来源,对该方面研究提供了有力支持。目前,我国对审计收费影响因素的研究通常采取审计风险这个中间变量,通过对审计风险的评估来预计审计收费。然而,审计方即注册会计师的审计风险,被审计方即上市公司的重大错报的风险,从两个方面影响审计风险,这种影响非常复杂。本文对审计收费进行研究,是从公司治理结构方面选择变量,也是选择了被审计单位重大错报风险这一角度。本文用Simunic审计收费模型来研究我国上市公司治理结构对审计收费的影响,选取了2013年我国沪市A股上市公司作为研究样本。研究结果显示,我国上市公司股权性质、股权集中度、独立董事比例、高管薪酬对审计收费产生了显著影响,与审计收费呈现正向相关的是股权集中度和股权性质,与审计收费呈现显著负相关的是独立董事比例和高管薪酬。研究结果显示,董事会规模和高管持股对审计收费影响不显著。最后,本文根据实证研究结果归纳了结论,并提出了关于提高我国上市公司治理效率和促进公平和有效的审计市场发展的建议和意见。
[Abstract]:As we all know, independent audit comes from the separation of ownership and management rights. In recent years, both the public, the media and the academia have paid attention to the implementation of audit procedures and the quality of audit reports. This is because independent audit is a guarantee mechanism and an important form of external supervision of the company. Independent audit representative is a proxy for the agent. As an important way of the external supervision of the company, the supervision of people is an important way to control and discover whether the company has financial fraud or not. Therefore, in recent years, the audit problem has been paid attention to and discussed in the academic circle. The public also requires auditors to guarantee the quality of the audit service. The audit fee is a combination of the auditor and the auditor. The research on the issue of audit fees has been paid attention to in the late last century and gradually developed and perfected in.2001 years. China Securities Regulatory Commission issued a policy, "public issuance of securities company information disclosure standard Q & A No. sixth" - pay and disclosure of accounting firms >. This policy provides new requirements for the financial statements. From the second years, the listed companies need to disclose the audit fees in the annual report. This measure provides a large number of data sources for the research on audit fees, and provides strong support for the research. At present, the research on the influencing factors of the charge for the trial is usually taken by the audit risk. This intermediate variable is expected to estimate the audit fees by assessing the audit risk. However, the audit risk, that is, the risk of the auditor, that is, the risk of the major misstatement of the listed company, affects the audit risk from two aspects. This effect is very complicated. This paper studies the charge of the auditor, which is selected from the corporate governance structure. In this paper, the Simunic audit fee model is used to study the influence of the governance structure of the listed companies on the audit fees in China. This paper selects the A shares listed companies in Shanghai stock market in 2013 as the research sample. The proportion of independent directors, executive compensation has a significant impact on audit fees, and audit fees are positively related to the ownership concentration and ownership nature, and audit fees have a significant negative correlation with the proportion of independent directors and executive compensation. The results show that the board rules and executive stock ownership have no significant impact on audit fees. After that, this paper summarizes the conclusions based on the results of the empirical study, and puts forward some suggestions and suggestions on improving the efficiency of the governance of Listed Companies in China and promoting the development of a fair and effective audit market.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F271;F239.4

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