地理位置对会计师事务所审计质量的影响研究

发布时间：2018-08-11 18:43

【摘要】：随着市场经济体制的建立和证券市场的发展,我国上市公司对会计师事务所的审计服务需求越来越多,注册会计师审计在实施国家宏观政策、维护资本市场有序运行和保护投资者、社会公众利益等方面的监督中发挥了重要作用。从目前我国上市公司审计质量现状来看,审计质量虽得到了较大提高,但会计师事务所参与上市公司财务舞弊,提供虚假审计报告的违法违规行为时有发生,注册会计师审计的社会公信力受到公众的质疑,这在一定程度上阻碍了我国资本市场的发展,对会计师事务所独立审计产生了较大的负面影响。会计师事务所的审计质量受哪些因素影响引起国内外学者的广泛关注。目前,国内外学者主要从审计主体、审计客体研究会计师事务所审计质量。从外部环境研究会计师事务所审计质量的文献较少,且外部环境的研究仅局限于法律与监管制度,很少涉及到地理位置因素。但经济主体之间的地理位置在解释会计师事务所的决策行为和合同关系上发挥着重要作用。鉴于此,本文拟从地理位置的角度出发,实证检验地理位置与会计师事务所审计质量的关系,以期改善我国会计师事务所审计质量现状,促进我国审计市场的健康发展。本文采用规范研究与实证研究相结合的方法,进一步探讨和分析地理位置对会计师事务所审计质量的影响。主要研究内容如下:首先,论述了地理位置对会计师事务所审计质量影响研究的背景、意义,基于对国内外相关文献的回顾和梳理,分析了会计师事务所审计质量的主要影响因素。其次,界定了地理位置的概念、分类以及审计质量的内涵、特点和衡量标准,并运用交易费用理论、委托代理理论、寻租理论等,探求地理位置影响会计师事务所审计质量的动因。再次,通过分析我国会计师事务所审计存在的问题及其原因,为下文开展实证研究提供现实支撑。最后,结合上述理论依据,以我国2013-2015年沪深A股上市公司为研究样本,选取会计师事务所与被审上市公司的距离、会计师事务所所处城市的经济发展程度这两个地理位置指标,构建地理位置与会计师事务所审计质量关系研究的模型,运用多元回归、Probit回归等方法,实证检验二者之间的相关性。实证研究结果表明,会计师事务所距离被审上市公司越近,被审单位的盈余管理程度越低,会计师事务所出具“清洁”审计意见的概率越高,从而审计质量越高。会计师事务所所在城市经济发展程度与审计质量无显著相关性。在研究结论基础上,基于信息的不对称,提出应加强对地理位置因素的考虑。同时,还应完善审计委员会机制、会计师事务所内部治理机制以及监管机制等,以提高我国会计师事务所审计质量。
[Abstract]:With the establishment of the market economy system and the development of the securities market, there is more and more demand for the audit services of the accounting firms in China's listed companies. It plays an important role in maintaining the orderly operation of capital market and protecting investors and public interests. Judging from the current situation of audit quality of listed companies in China, although audit quality has been greatly improved, accounting firms participate in financial fraud of listed companies, and illegal acts of providing false audit reports occur from time to time. The social credibility of CPA audit is questioned by the public, which to a certain extent hinders the development of the capital market in China, and has a great negative impact on the independent audit of accounting firms. The audit quality of accounting firms has attracted wide attention from scholars both at home and abroad. At present, domestic and foreign scholars mainly study the audit quality of accounting firms from audit subject and audit object. There are few studies on audit quality of accounting firms from the external environment, and the study of external environment is limited to the legal and regulatory system, and rarely involves the geographical location factors. However, the geographical position of economic agents plays an important role in explaining the decision-making behavior and contractual relationship of accounting firms. In view of this, this paper intends to empirically test the relationship between geographical location and audit quality of accounting firms from the point of view of geographical location, with a view to improving the present situation of audit quality of accounting firms in China and promoting the healthy development of the audit market in China. This paper adopts the method of combining normative research with empirical research to further explore and analyze the influence of geographical location on the audit quality of accounting firms. The main research contents are as follows: firstly, the background and significance of the research on the influence of geographical location on audit quality of accounting firms are discussed, based on the review and combing of relevant literature at home and abroad. This paper analyzes the main influencing factors of audit quality of accounting firms. Secondly, it defines the concept of geographical location, classification and the connotation, characteristics and measurement criteria of audit quality, and applies transaction cost theory, principal-agent theory, rent-seeking theory and so on. To explore the causes of geographical location affecting the audit quality of accounting firms. Thirdly, by analyzing the problems and causes of audit of accounting firms in China, this paper provides practical support for the following empirical research. Finally, based on the above theoretical basis, taking the Shanghai and Shenzhen A-share listed companies from 2013 to 2015 as the research sample, this paper selects the distance between the accounting firms and the listed companies under review, and the economic development of the cities in which the accounting firms are located. This paper constructs a model of the relationship between geographical location and audit quality of accounting firms, and uses multiple regression and probit regression to test the correlation between them. The empirical results show that the closer the accounting firm is to the listed company under review, the lower the earnings management degree of the auditee is, and the higher the probability of issuing the "clean" audit opinion is, and the higher the audit quality is. There is no significant correlation between the degree of economic development and audit quality in the city where the accounting firm is located. Based on the conclusion of the study and the asymmetry of information, the consideration of geographical location factors should be strengthened. At the same time, the audit committee mechanism, internal governance mechanism and supervision mechanism should be improved in order to improve the audit quality of accounting firms in China.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【参考文献】