审计师变更的公司自利特征的实证检验

发布时间：2018-07-03 07:32

本文选题：审计师变更 + 审计师特征　；参考：《湖南大学》2008年硕士论文

【摘要】： 审计师变更动机的研究始终围绕着上市公司购买审计意见这一研究思路展开,取得了一系列的研究成果。大多数的研究认为,上市公司可能是为了改善审计意见而变更审计师,但并不能通过变更审计师来实现审计意见购买的目的。那么为什么中国的证券市场还会屡屡发生审计师变更的事件呢?转变研究视角,探索审计师变更的深层次动机就显得尤为重要,也具有较高的理论价值和现实意义。本文强调了审计师的特征,从上市公司的角度出发,考察不同类型的上市公司在变更审计师后选择的继任审计师是否具有系统性差异,以此揭示上市公司变更审计师的真实动因。本文的研究表明,与收到标准无保留审计意见后变更审计师的上市公司相比,收到非标准审计意见后变更审计师的上市公司更倾向于选择小规模的审计师,也更乐于支付更高的审计费用。进一步的研究发现,上市公司的股权集中度越高,国有产权比例越高,越倾向于选择小规模的审计师并支付较低的审计费用。结论表明,在上市公司掌握主导权的审计市场中,上市公司有“预谋”的解聘审计师是为选择特定类型的会计师事务所做准备,这是利益驱使的结果,是上市公司自利动机的体现。本文的研究结论也为国有股减持和“大小非”解禁等政策的实施提供一定的理论参考。
[Abstract]:The research on the motivation of auditor change has been carried out around the idea of purchasing audit opinions of listed companies, and a series of research results have been obtained. Most studies suggest that listed companies may change auditors in order to improve audit opinions, but they can not change auditors to achieve the purpose of audit opinion purchase. So why does China's securities market change auditors frequently? It is very important to change the research perspective and explore the deep motivation of auditor change, which has high theoretical value and practical significance. This paper emphasizes the characteristics of auditors, from the point of view of listed companies, examines whether the successor auditors selected by different types of listed companies after the change of auditors have systemic differences. In order to reveal the real motivation of listed companies to change auditors. The research in this paper shows that compared with the listed companies that have changed their auditors after receiving the standard unqualified audit opinion, the listed companies that have received the non-standard audit opinions are more likely to choose small-scale auditors. They are also more willing to pay higher audit fees. Further studies show that the higher the concentration of equity is, the higher the proportion of state-owned property right is, and the more inclined to choose small auditors and pay lower audit fees. The conclusion shows that in the audit market where the listed company has the leading power, the listed company has the "premeditated" dismissal of the auditor to prepare for the selection of a specific type of accounting firm, which is the result of profit driven. It is the embodiment of self-interest motive of listed company. The conclusion of this paper also provides a theoretical reference for the implementation of the policy of reducing the holding of state-owned shares and lifting the ban.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】