签字会计师签字数量、时间压力与审计质量的实证研究
发布时间：2018-09-05 14:08
【摘要】：进入21世纪以来,国际和国内爆发的一系列的财务丑闻,严重动摇了公众对上市公司财务报表真实性与可靠性的信任,同时也对注册会计师的执业行为产生了质疑。由此,理论界和实务界对上市公司的审计质量及注册会计师执业行为的关注与日俱增。在已有的关于审计质量的研究中,大多数学者都把研究视角集中在上市公司和会计师事务所两个角度,从宏观方面对审计质量的影响因素展开研究。作为审计工作的执行主体,签字会计师的个人执业行为对审计质量有举足轻重的影响,但是却鲜有学者站在签字会计师这样一个微观层面,研究签字会计师的执业行为与审计质量的相关关系。在有限的研究中,学者也只是研究了审计师的性别、年龄、专业、学历等个体特征对审计质量的影响,对签字会计师的签字数量、时间压力的研究少之又少。在国外,很早就有学者研究发现时间压力的增大会对损害审计质量,但是他们对时间压力的衡量并未形成统一的标准。我国也有学者通过问卷调查的方式研究发现,注册会计师面临的高强度的时间压力可能会损害审计质量。但是这些研究要么是站在国外发达的证券市场背景下,要么是针对某一事务所的问卷调查,其结论不具有普适性。国外学者并没有专门研究过签字会计师当年的签字数量与审计质量的关系,研究的重点更倾向于注册会计师提前签字行为对审计质量产生的影响。国内学者研究认为签字会计师以往年度的累积签字数量会形成行业专长,从而影响审计质量,但是对签字会计师当年的签字数量与审计质量的关系研究甚少。本文由此得到灵感,以签字会计师为研究视角,并按照审计报告上的签名顺序,区分了第一签字会计师和第二签字会计师,重点研究了第一签字会计师的签字数量、时间压力对审计质量产生的影响,为审计质量影响因素的研究提供了一个新思路,以期在中国特色社会主义市场经济的大背景下,为规范注册会计师的执业行为,提高审计质量提供价值参考。本文采用规范研究与实证研究相结合的方法,在规范研究阶段,本文首先对国内外的研究现状进行总结与述评,并由此提出了本文的研究切入点,然后在第三章进行了理论基础研究与相关概念的界定,在前人研究成果的基础上提出了本文对审计质量的衡量标准,以此作为后面实证研究的基础。第四章是研究设计部分,首先对签字会计师签字数量、时间压力与审计质量的关系进行了理论分析,并提出研究假设,其次进行了样本筛选和变量设置,并构建了签字会计师签字数量、时间压力与审计质量的研究模型。第五章为本文的实证研究部分,以我国2010至2014年沪深A股的年报数据为初选样本,以上市公司可操控性应计利润的绝对值作为审计质量的替代变量,实证检验了签字会计师签字数量、时间压力与审计质量之间的关系。研究发现,会计师事务所合伙人也就是第一签字会计师的签字数量与审计质量呈反向变动关系,而签字会计师的时间压力对审计质量的影响并不显著,第一签字会计师在较多签字数量与较大时间压力的共同影响下,审计质量显著降低。结合以上的研究结论,本文提出了三点针对性的政策建议,以提高审计质量,促进我国证券市场健康发展。
[Abstract]:Since the beginning of the 21st century, a series of international and domestic financial scandals have seriously shaken the public's trust in the authenticity and reliability of the financial statements of listed companies. At the same time, the practice of Certified Public Accountants has also been questioned. In the existing research on audit quality, most scholars focus their research perspectives on listed companies and accounting firms, and study the macro-factors affecting audit quality. However, few scholars have studied the relationship between the professional behavior of signature accountants and the quality of Auditing from the micro level of signature accountants. The number of signatures and the pressure of time are seldom studied. In foreign countries, some scholars have found that the increase of time pressure will damage audit quality, but they have not formed a unified standard to measure time pressure. Pressure may damage audit quality. However, these studies either stand in the context of developed securities markets abroad or are based on a survey of a firm's questionnaires. Their conclusions are not universal. Domestic scholars believe that the cumulative number of signatures accumulated in previous years will form industry expertise, which will affect the quality of auditing. However, there is little relationship between the number of signatures and the quality of auditing. From the perspective of research and according to the order of signatures on the audit report, the first signature accountant and the second signature accountant are distinguished. The number of signatures of the first signature accountant and the influence of time pressure on the audit quality are emphatically studied, which provides a new idea for the study of the factors affecting the audit quality and expects to be special in China. Under the background of colored socialist market economy, this paper provides value reference for standardizing CPA's practice and improving audit quality. In the standardized research stage, this paper first summarizes and comments on the current research situation at home and abroad, and then puts forward the research findings of this paper. The fourth chapter is the research and design part. Firstly, the relationship between the number of signatures, time pressure and audit quality is discussed. The fifth chapter is the empirical research part of this paper, taking the annual report data of Shanghai and Shenzhen A shares from 2010 to 2014 as the primary sample, which can be manipulated by listed companies. The absolute value of controlled accrual profit as an alternative variable of audit quality is used to test the relationship among the number of signatures, time pressure and audit quality. The impact of pressure on audit quality is not significant. The auditing quality of the first signature accountants decreases significantly under the joint influence of more signatures and greater time pressure.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4
本文编号：2224512
[Abstract]:Since the beginning of the 21st century, a series of international and domestic financial scandals have seriously shaken the public's trust in the authenticity and reliability of the financial statements of listed companies. At the same time, the practice of Certified Public Accountants has also been questioned. In the existing research on audit quality, most scholars focus their research perspectives on listed companies and accounting firms, and study the macro-factors affecting audit quality. However, few scholars have studied the relationship between the professional behavior of signature accountants and the quality of Auditing from the micro level of signature accountants. The number of signatures and the pressure of time are seldom studied. In foreign countries, some scholars have found that the increase of time pressure will damage audit quality, but they have not formed a unified standard to measure time pressure. Pressure may damage audit quality. However, these studies either stand in the context of developed securities markets abroad or are based on a survey of a firm's questionnaires. Their conclusions are not universal. Domestic scholars believe that the cumulative number of signatures accumulated in previous years will form industry expertise, which will affect the quality of auditing. However, there is little relationship between the number of signatures and the quality of auditing. From the perspective of research and according to the order of signatures on the audit report, the first signature accountant and the second signature accountant are distinguished. The number of signatures of the first signature accountant and the influence of time pressure on the audit quality are emphatically studied, which provides a new idea for the study of the factors affecting the audit quality and expects to be special in China. Under the background of colored socialist market economy, this paper provides value reference for standardizing CPA's practice and improving audit quality. In the standardized research stage, this paper first summarizes and comments on the current research situation at home and abroad, and then puts forward the research findings of this paper. The fourth chapter is the research and design part. Firstly, the relationship between the number of signatures, time pressure and audit quality is discussed. The fifth chapter is the empirical research part of this paper, taking the annual report data of Shanghai and Shenzhen A shares from 2010 to 2014 as the primary sample, which can be manipulated by listed companies. The absolute value of controlled accrual profit as an alternative variable of audit quality is used to test the relationship among the number of signatures, time pressure and audit quality. The impact of pressure on audit quality is not significant. The auditing quality of the first signature accountants decreases significantly under the joint influence of more signatures and greater time pressure.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4
【参考文献】
相关期刊论文 前10条
1 鲁清仿;;西方审计质量研究述评——基于IAASB审计质量框架视角[J];会计论坛;2015年01期
2 胡宁;;会计师事务所信息公开披露制度构建[J];财会通讯;2015年25期
3 张学军;王霞;;我国现行审计法律环境分析[J];财会通讯;2014年07期
4 原红旗;韩维芳;;签字会计师的执业特征与审计质量[J];中国会计评论;2012年03期
5 丁利;李明辉;吕伟;;签字注册会计师个人特征与审计质量——基于2010年上市公司数据的经验研究[J];山西财经大学学报;2012年08期
6 郭丹;;特殊普通合伙制下注册会计师法律责任确认与承担的几个关键问题[J];中国注册会计师;2012年03期
7 李婉丽;仪明金;;时间压力、知识异质性与审计团队判断绩效[J];审计与经济研究;2012年01期
8 王杏芬;;新合并浪潮下的时间压力与审计失败探讨[J];财会通讯;2011年22期
9 刘启亮;周连辉;付杰;肖建;;政治联系、私人关系、事务所选择与审计合谋[J];审计研究;2010年04期
10 刘更新;蔡利;;审计管制、审计责任与审计质量研究——基于法律标准不确性影响的分析[J];审计研究;2010年03期
，本文编号：2224512
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2224512.html
