内部控制、审计师行业专长与财务重述的相关性研究

发布时间：2018-08-30 15:23

【摘要】：财务报告作为企业财务信息的载体,对外公布后,有利于外部信息使用者掌握企业的相关信息,也能够优化投资者的投资决策。财务重述原本是一种纠错机制,旨在及时更正相关信息以避免给利益相关者造成重大损失。但近年来,财务重述逐渐演变为管理者操纵盈余的工具,在很大程度上降低了财务报告的真实性和可靠性,造成了投资者信心丧失、资源配置失效等经济后果。财务重述问题引起了广泛关注,学者们通过规范或实证研究找寻其产生的原因及能有效抑制财务重述行为的措施。研究发现,内部控制和审计师行业专长都对会计信息和财务报告存在一定程度的影响。财务重述本质上是发布了错误的财务报告的企业通过向外界披露补充或更正公告以纠正财务数据的行为。那么,内部控制和审计师行业专长是否会影响财务重述?倘若有影响,内部控制和审计师行业专长之间又存在怎样的相互关系,是替代还是互补?这些都是本文将要探讨并解决的问题。本文旨在研究内部控制、审计师行业专长与财务重述的关系。本文的价值在于不仅能为企业内部控制体系的完善和内部控制质量的提升提供建议,而且能为企业管理者合理选择外部审计师、提升会计信息决策有用性提供帮助。本文正文部分应用规范和实证两种研究方法对内部控制、审计师行业专长与财务重述的关系进行分析。本文的行文思路为:首先,界定财务重述和审计师行业专长的相关概念。其次,分别对内部控制、审计师行业专长对财务重述的影响及这两个因素之间的关系进行理论论述,据此提出假设。再次,选取内部控制指数的自然对数来衡量企业的内部控制质量,使用行业市场份额法计算审计师行业专长,并从迪博公司的专项数据库和国泰安数据库中获得相关数据。最后,运用实证分析方法验证本文的三个假设,并得出相应结论。本文实证研究结果表明,内部控制质量的高低会影响企业发生财务重述的概率,由具备行业专长的会计师事务所对企业进行审计,也能在一定程度上控制企业的财务重述行为。内部控制和审计师行业专长均能有效抑制财务重述,从而提高企业财务报告的信息质量和决策价值。同时,本文样本数据的回归结果也显示,内部控制会削弱审计师行业专长在降低财务重述发生率方面的作用,即内部控制和审计师行业专长在抑制财务重述方面存在替代关系。因此,企业应当结合相关制度并联合相应机构,构建企业文化,建立薪酬制度,充分发挥监管部门和审计机构的作用。并且,企业也不应简单地采取提高内部控制质量或聘请具备行业专长的事务所的方式来治理财务重述现象,而应权衡各个影响因素,最大限度地降低重述发生率。会计师事务所应注重行业专长的培养,建设形象好、质量高的本土事务所品牌,进而形成成熟的审计服务体系。我国也应加快相关法律法规的完善进程,构建财务重述报告的统一标准,规范企业财务重述。本文的创新点在于:关于内部控制与财务重述,或审计师行业专长与财务重述研究的文献较多,而尚未有学者对二者在影响财务重述方面的相互关系进行分析。本文不仅验证了内部控制及审计师行业专长与财务重述均存在显著负相关关系,而且将样本分为内部控制较好和较差样本组,并构建内部控制与审计师行业专长的交乘项,分别进行Logit回归分析,得出了内部控制与审计师行业专长在抑制财务重述方面存在替代关系的结论。一方面,本文对财务重述的研究不仅包括单一因素的影响,还涉及因素之间的关系。另一方面,本文为企业提供了抑制财务重述的路径,也为企业在采取相应措施降低财务重述发生的概率时,对多个措施进行权衡,并选择最适合自身的方式提供了依据。
[Abstract]:Financial report, as the carrier of financial information of an enterprise, is beneficial to the users of external information to grasp the relevant information of the enterprise and optimize the investment decisions of investors after it is published. It has gradually evolved into a tool for managers to manipulate earnings, greatly reducing the authenticity and reliability of financial reports, resulting in loss of investor confidence, ineffective allocation of resources and other economic consequences. The study finds that both internal control and auditor expertise have a certain degree of impact on accounting information and financial reporting. Financial restatement is essentially the behavior of enterprises that issue false financial reports to correct financial data by disclosing supplementary or corrective announcements to the outside world. Does teacher industry expertise affect financial restatement? If so, what is the relationship between internal control and auditor industry expertise, and whether it is a substitute or a complementary one? These are the questions to be explored and solved in this paper. The purpose of this paper is to study the relationship between internal control, auditor industry expertise and financial restatement. It can not only provide suggestions for the perfection of the internal control system and the improvement of the quality of internal control, but also help the managers to choose the external auditors reasonably and enhance the usefulness of accounting information decision-making. This paper defines the concepts of financial restatement and auditor's professional expertise. Secondly, it discusses the internal control, the influence of auditor's professional expertise on financial restatement and the relationship between these two factors, and puts forward the hypothesis. However, logarithm is used to measure the quality of internal control, and the method of industry market share is used to calculate the auditor's industry expertise, and relevant data is obtained from the special database of Debber and Cathay's database. Finally, the three hypotheses are verified by empirical analysis method and corresponding conclusions are drawn. The quality of control will affect the probability of financial restatement. Auditing the enterprise by an accounting firm with professional expertise can also control the financial restatement behavior to a certain extent. Both internal control and professional expertise of auditors can effectively restrain financial restatement, thereby improving the information quality of financial reports. At the same time, the regression results of the sample data also show that internal control will weaken the role of auditor industry expertise in reducing the incidence of financial restatement, that is, there is an alternative relationship between internal control and auditor industry expertise in restraining financial restatement. In addition, enterprises should not simply improve the quality of internal control or employ firms with industry expertise to control financial restatement, but should weigh the various factors to minimize the rate of restatement. Teachers'firms should pay attention to the cultivation of professional expertise, build a good image and high-quality local firm brand, and then form a mature audit service system. China should also speed up the improvement process of relevant laws and regulations, build a unified standard of financial restatement report, and standardize enterprise financial restatement. This paper not only verifies that there is a significant negative correlation between internal control and auditor industry expertise and financial restatement, but also divides the samples into better internal control and better financial restatement. The inferior sample group and the multiplier of internal control and auditor's professional expertise are constructed. Logit regression analysis is carried out to draw the conclusion that there is a substitution relationship between internal control and auditor's professional expertise in restraining financial restatement. On the other hand, this paper provides a path for enterprises to restrain financial restatement, and also provides a basis for enterprises to weigh several measures and choose the most suitable way when taking corresponding measures to reduce the probability of financial restatement.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.4

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