不同制度环境下事务所转制对审计质量的影响研究

发布时间：2018-08-10 17:39

【摘要】：独立审计对资本市场的完善和投资者的保护发挥着重要的作用,其质量一直是国内外学术界和理论界关注的焦点。独立审计的质量受到制度环境、会计师事务所的特征和审计客户的特征等多个因素的影响。本文以此次会计师事务所强制性转制制度的实施为契机,以可操纵性应计利润作为审计质量的替代衡量指标,利用截面修正的Jones模型研究了会计师事务所的转制与审计质量之间的关系,并进一步结合我国国情检验了制度环境的优劣对两者关系的影响。本文的研究结论表明,无论是本土大中型事务所还是“中外合作会计师事务所”,在组织形式改制为特殊普通合伙制后审计质量均显著提高,对客户盈余管理的抑制能力显著增强,其中在2011年度率先完成转制工作的会计师事务所,其组织形式的转变对于审计质量的影响具有一定的滞后性,而对于在2012年度才完成转制工作的事务所而言,其审计质量在转制当年即有明显的提高。结合我国不同地区制度环境差异进行的进一步分组检验结果显示,当制度环境较好时,事务所组织形式的转变对审计质量的促进作用更强,表现为转制后审计质量的提升幅度更大、更明显;而当制度环境较差时,事务所组织形式转变后审计质量虽然也有上升的趋势,但幅度较小或并不明显。笔者认为,为了更好地发挥特殊普通合伙制的优势,未来应进一步建立健全配套制度,明确故意、过失以及重大过失的界定标准,建立合伙人个人财产登记制度,完善债权人利益保护制度。与此同时,考虑到不同制度环境下会计师事务所转制对审计质量的促进作用存在明显差异,未来应当进一步加强制度环境建设,缩小地区间制度环境差距,包括提高法制发展水平、改善各地区法律环境;加快市场化进程,合理利用政府监督权力等。
[Abstract]:Independent audit plays an important role in the perfection of capital market and the protection of investors. Its quality has always been the focus of academic and theoretical circles at home and abroad. The quality of independent audit is influenced by the institutional environment, the characteristics of accounting firms and audit clients. This paper takes the implementation of the mandatory system of transformation of accounting firms as an opportunity to take the accrual profit of maneuverability as an alternative measure of audit quality. By using the cross-section modified Jones model, this paper studies the relationship between the transformation of accounting firms and the audit quality, and further tests the influence of the institutional environment on the relationship between the system and the audit quality according to the situation of our country. The conclusion of this paper shows that the audit quality of both local large and medium-sized firms and "Sino-foreign cooperative accounting firms" has been significantly improved after the organizational form was changed into a special ordinary partnership. The inhibition ability of customer earnings management has been significantly enhanced. Accounting firms, which took the lead in completing the transformation work in 2011, have a certain lag on the impact of the change of organizational form on the audit quality. However, the audit quality of the firms that completed the conversion work in 2012 has been improved significantly in the same year. Combined with the differences of institutional environment in different regions of China, the results of further grouping test show that when the institutional environment is better, the change of the organizational form of the firm can promote the audit quality more strongly. When the institutional environment is poor, the audit quality after the change of the organizational form of the firm also has an upward trend, but the range is small or not obvious. In order to give full play to the advantages of special ordinary partnership, the author thinks that in the future, we should further establish and perfect the supporting system, define the criteria of intention, negligence and gross negligence, and establish the personal property registration system of partners. We will improve the system of protecting the interests of creditors. At the same time, considering that there are obvious differences in promoting the audit quality under the different institutional environment, we should further strengthen the institutional environment construction in the future, and narrow the gap between the regional institutional environment. It includes improving the level of legal development, improving the legal environment of various regions, speeding up the process of marketization and making rational use of government supervision power.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

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