我国审计市场集中度对审计质量影响的实证研究

发布时间：2018-07-28 10:08

【摘要】： 历史发展到21世纪,虽然我国审计行业真正意义的市场化之路才走了几年,但伴随我国证券资本市场的日新月异,自身也有了较大的发展。但在这一过程中,也凸现出一系列的问题。特别是20世纪90年代中期以来,“琼民源”、“红光实业”等恶性案件的爆发使注册会计师行业面临着“有史以来最大的信任危机”。独立审计受到社会各界前所未有的关注,越来越多的行业监管者、学术研究者和审计执业者开始研究我国的审计市场。本文以经济学理论为起点,采用规范研究与实证研究相结合的方法对我国A股审计市场进行研究。文章除引言外分为三部分。引言部分首先介绍本文的研究背景、研究意义,然后阐述现阶段研究现状以及本文的研究框架。第一部分研究A股审计市场的集中度。通过对产业组织理论的简要回顾,导出本文的理论依据。对比分析各种集中度的测算方法及其特点,提出本文采用CRn衡量集中度的方法。并对2004到2006年我国A股审计市场的大量数据进行汇总、筛选、分类,总结出有关集中度的数据。通过对这些数据的分析,对比得出我国A股审计市场的集中度很低。分析其原因有以下几点:1.市场过度竞争;2.大事务所太小;3.小事务所太少;4.严重的地域性因素。并提出在遵循政府与市场相结合的原则下,从以下三个方面入手来提高我国审计市场的集中度:1.提高审计市场的准入资格;2.应鼓励事务所进行合并与重组;3.建立合理的退出机制,引导不合格的事务所退出审计市场,培育执业质量高、实力雄厚、信誉卓著的事务所。第二部分研究A股审计市场的专业化。专业化经营是指事务所集中精力做某一领域的业务,专业化的动机:1.社会分工的精细化;2.审计风险的舒缓机制;3.传递高质量产品信号的手段;4.竞争优势形成的可行路径;四个方面促进了会计事务所的专业化经营。本文并不是直接研究专业化,而是从另外一个角度,通过各行业集中度与整体A股审计市场的集中度比较分析我国A股审计市场的集中度,统计得出我国A股审计市场的专业化程度不高。第三部分集中度对审计质量影响的实证研究。首先揭示审计质量的内涵和特征,审计质量是审计人员发现客户违约行为并且愿意披露客户违约行为的概率。本文采用非标意见的比率来衡量审计质量,根据相关数据的统计,提出本文的假设:“我国的审计市场集中度与审计质量之间存在倒U形状的二次函数关系”,通过回归模型进行检验,回归结果验证了本文的假设。深入研究得出我国审计市场集中度还处在二次函数的前半段,距离最大值点还很远。因此,要提高我国审计市场的执业质量,应着力提高审计市场集中度。
[Abstract]:In the 21st century, although the real meaning of the audit industry in our country has only been on the road of marketization for a few years, but with the rapid development of our country's securities capital market, it has also made great progress. But in this process, also highlighted a series of problems. Especially since the mid-1990s, the outbreak of malignant cases such as "Qiong Minyuan" and "Hongguang Industry" makes the CPA profession face "the biggest trust crisis ever". Independent audit has received unprecedented attention from all walks of life. More and more industry regulators, academic researchers and audit practitioners begin to study the audit market in China. Based on the theory of economics, this paper studies the A share audit market in China by the method of combining normative research with empirical research. In addition to the introduction, the article is divided into three parts. The introduction first introduces the research background and significance of this paper, and then describes the current research situation and the research framework of this paper. The first part studies the concentration of A-share audit market. Through a brief review of the theory of industrial organization, the theoretical basis of this paper is derived. In this paper, the method of measuring concentration by CRn is put forward. The data of A share audit market from 2004 to 2006 are summarized, screened and classified, and the data about concentration are summarized. Through the analysis of these data, it is concluded that the concentration of A-share audit market is very low. The reasons for this are as follows: 1. The market is over-competitive. The big firm is too small. The small firm is too few. A serious regional factor. Under the principle of the combination of government and market, this paper proposes to improve the concentration of audit market in our country from the following three aspects: 1: 1. Improve the audit market access qualifications. Firms should be encouraged to merge and restructure. To establish a reasonable exit mechanism, guide unqualified firms to withdraw from the audit market, and cultivate firms with high quality, strong strength and outstanding reputation. The second part studies the specialization of A-share audit market. Specialization refers to the firm's focus on doing business in a particular field, and the motive for specialization is: 1. The fine division of labor in society. Audit risk mitigation mechanism. The means of transmitting high quality product signal. The feasible path of the formation of competitive advantage; four aspects have promoted the specialized management of accounting firm. This paper is not a direct study of specialization, but from another perspective, through the comparison of industry concentration and the overall A-share audit market concentration, we analyze the A-share audit market concentration. Statistics show that the degree of specialization of A-share audit market is not high. The third part is an empirical study on the impact of concentration on audit quality. First of all, it reveals the connotation and characteristics of audit quality, which is the probability that auditors find customer breach and are willing to disclose customer default. In this paper, the ratio of non-standard opinions is used to measure the audit quality. According to the statistics of relevant data, the assumption of this paper is put forward: "there is an inverted U-shaped quadratic function relationship between audit market concentration and audit quality in China". Through the regression model test, the regression results verify the hypothesis of this paper. It is concluded that the audit market concentration is still in the first half of the quadratic function and far from the maximum. Therefore, in order to improve the practice quality of audit market in China, we should focus on improving the concentration degree of audit market.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.22

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