审计服务价格放开对会计师事务所审计质量的影响研究

发布时间：2018-09-02 06:46

【摘要】：近几年来,审计失败的情况频繁发生,事务所的执业水平与审计质量受到社会公众的关注和质疑。由于我国审计市场集中度较低,审计需求主要是政府强制要求下的需求,市场的自发性需求严重不足,价格竞争激烈,审计定价不仅受到政府监管部门的重视,也受到了社会公众的关注。2014年12月国家发改委发布了《关于放开部分服务价格意见的通知》,其中明确指出放开对审计服务的价格管制。在此背景下,本文以审计服务价格放开为切入点,研究审计服务价格放开对会计师事务所审计质量的影响。本文以实证分析为主要研究方法,在文献综述和理论基础论述的基础上,对审计费用对审计质量的影响和审计服务价格放开对审计质量的影响分别进行了理论分析,并分析了不同规模的事务所下审计服务价格放开对其审计质量的影响。本文以我国A股上市公司2014——2015年两年的相关数据为研究样本,采用修正的截面Jones模型计算可操控性应计利润,取其绝对值作为审计质量的衡量指标,运用STATA和EVIEWS工具,对审计服务价格放开对事务所审计质量的影响进行了实证研究。实证结果显示:(1)审计收费与审计质量显著正相关;(2)审计服务价格放开会使审计质量下降;(3)审计服务价格放开不会对大规模事务所的审计质量产生显著影响,而会对中小规模事务所产生显著影响。审计服务价格放开的初衷是以市场的力量来约束和提升审计质量,充分发挥市场的主观能动性,为社会提供更多的信息质量保障,但是在目前我国的审计市场环境下,该政策的实施到底会对我国审计收费以及审计质量产生怎样的影响是政府相关部门必须关注的问题。本文的研究可以为该政策的制定以及后续监管措施的实施提供一定的理论基础和指导。
[Abstract]:In recent years, audit failures have occurred frequently, and the practice level and quality of audit firms have been concerned and questioned by the public. Because of the low concentration of audit market in China, the audit demand is mainly the demand under the government's compulsory requirements, the market's spontaneous demand is seriously insufficient, and the price competition is fierce, so the audit pricing is not only subject to government administration. In December 2014, the National Development and Reform Commission issued the Notice on the Opening of Some Service Price Opinions, which clearly pointed out the liberalization of the price control of audit services. In this context, this paper takes the opening of audit service price as the starting point to study the opening of audit service price to accounting. This paper takes empirical analysis as the main research method, and on the basis of literature review and theoretical basis, makes theoretical analysis on the impact of audit fees on audit quality and the impact of audit service price liberalization on audit quality, and analyzes the audit service price under different size of audit firms. This paper takes the relevant data of A-share listed companies in China from 2014 to 2015 as the research sample, calculates the controllable accrued profit by using the revised cross-sectional Jones model, takes its absolute value as the evaluation index of audit quality, and uses STATA and EVIEWS tools to open up the transaction of audit service price. The empirical results show that: (1) audit fees and audit quality are significantly positively correlated; (2) the opening of audit service prices will reduce audit quality; (3) the opening of audit service prices will not have a significant impact on the audit quality of large-scale firms, but will have a significant impact on small and medium-sized firms. The original intention of price liberalization of audit services is to restrain and improve audit quality by market forces, give full play to the subjective initiative of the market, and provide more information quality assurance for the society. However, under the current audit market environment in China, how the implementation of this policy will affect audit fees and audit quality in China This study can provide a theoretical basis and guidance for the formulation of this policy and the implementation of follow-up regulatory measures.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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