审计结构调节下集团审计模式对审计质量的影响研究
发布时间：2018-09-08 14:49
【摘要】：企业集团是当前资本市场的主要企业组织形式,在推动社会和资本市场发展中扮演着重要的角色。企业集团对下属子公司的控制方式通常为持股型结构的模式,使得企业集团内公司具有股权结构较为集中的特征,由此也导致大股东与中小股东及其他利益相关者的冲突较为激烈。为了解决企业集团内部的代理问题,外部审计作为一项较为有效的手段也在一直发挥着作用。随着我国有关部门先后出台的相关文件,对企业集团选择同一家会计师事务所开展集团内审计工作进行了原则性规定,使得企业集团选择同一家事务所审计的现象在我国变得较为常见。而此类审计方式也将使得审计客户对会计师事务所的重要性提高,可能导致注册会计师独立性丧失进而财务报表审计质量的降低的后果。因此,企业集团采用同一事务所进行审计是否适应于中国资本市场仍有待研究。本研究将企业集团审计划分为集团统一审计和集团非统一审计,并将其作为研究对象,探究集团审计模式与审计质量的关系。同时,本研究引入审计结构等因素,以探究不同的审计结构对集团审计模式和审计质量所产生不同的调节效应。本研究以2008年至2015年上市公司数据为基础,以上市公司资产为权重对相应变量进行加权以获得企业集团研究数据。通过Stata软件对假设进行实证分析验证,得出相关结论。通过实证研究,结果表明:(1)集团统一审计比例与审计质量的关系为显著负向效应,即集团统一审计会导致审计质量降低;(2)集团统一审计大所比例对集团统一审计比例与盈余管理程度的关系不具有显著调节作用;(3)集团非统一审计大所比例对集团统一审计比例与盈余管理程度的关系具有显著正向调节作用;(4)集团统一审计组成部分重要性比例对集团统一审计比例与盈余管理程度的关系具有显著正向调节作用;(5)集团非统一审计组成部分重要性比例对集团统一审计比例与盈余管理程度的关系具有显著负向调节作用。本文对相关结果进行了分析,并提出了相应的建议。
[Abstract]:Enterprise group is the main organization form of capital market at present and plays an important role in promoting the development of society and capital market. The control mode of enterprise group over subsidiary company is usually the mode of shareholding structure, which makes the company in the enterprise group have the characteristics of concentrated ownership structure. This also leads to the conflict between large shareholders and minority shareholders and other stakeholders. In order to solve the internal agency problem of enterprise group, external audit, as a more effective means, has been playing a role. With the relevant documents issued successively by the relevant departments in our country, the principle provisions have been made for the enterprise group to select the same accounting firm to carry out the internal audit work within the group. The phenomenon that enterprise groups choose the same firm audit becomes more common in our country. This kind of audit method will also increase the importance of audit clients to accounting firms, which may lead to the loss of the independence of certified public accountants and the deterioration of the audit quality of financial statements. Therefore, whether the same firm is suitable for Chinese capital market is still to be studied. In this study, the enterprise group audit is divided into group unified audit and group non-unified audit, and it is regarded as the research object to explore the relationship between group audit mode and audit quality. At the same time, this study introduces audit structure and other factors to explore the different effects of different audit structure on group audit mode and audit quality. This study is based on the data of listed companies from 2008 to 2015, and takes the assets of listed companies as the weights to weight the corresponding variables to obtain the enterprise group research data. The hypothesis is verified by Stata software, and the relevant conclusions are obtained. Through empirical research, the results show that: (1) the relationship between the proportion of unified audit and audit quality is a significant negative effect, That is, the unified audit of the group will lead to the decrease of audit quality; (2) the proportion of the unified audit institutes in the group does not play a significant role in regulating the relationship between the proportion of the unified audit of the group and the degree of earnings management; (3) the proportion of the non-unified audit institutes in the group has no significant effect on the group. The relationship between the proportion of unified audit and the degree of earnings management has a significant positive adjustment; (4) the proportion of the importance of the unified audit component of the group has a significant positive adjustment to the relationship between the proportion of unified audit and the degree of earnings management. (5) the importance ratio of group non-unified audit component has a significant negative adjustment effect on the relationship between group unified audit proportion and earnings management degree. In this paper, the related results are analyzed, and the corresponding suggestions are put forward.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
[Abstract]:Enterprise group is the main organization form of capital market at present and plays an important role in promoting the development of society and capital market. The control mode of enterprise group over subsidiary company is usually the mode of shareholding structure, which makes the company in the enterprise group have the characteristics of concentrated ownership structure. This also leads to the conflict between large shareholders and minority shareholders and other stakeholders. In order to solve the internal agency problem of enterprise group, external audit, as a more effective means, has been playing a role. With the relevant documents issued successively by the relevant departments in our country, the principle provisions have been made for the enterprise group to select the same accounting firm to carry out the internal audit work within the group. The phenomenon that enterprise groups choose the same firm audit becomes more common in our country. This kind of audit method will also increase the importance of audit clients to accounting firms, which may lead to the loss of the independence of certified public accountants and the deterioration of the audit quality of financial statements. Therefore, whether the same firm is suitable for Chinese capital market is still to be studied. In this study, the enterprise group audit is divided into group unified audit and group non-unified audit, and it is regarded as the research object to explore the relationship between group audit mode and audit quality. At the same time, this study introduces audit structure and other factors to explore the different effects of different audit structure on group audit mode and audit quality. This study is based on the data of listed companies from 2008 to 2015, and takes the assets of listed companies as the weights to weight the corresponding variables to obtain the enterprise group research data. The hypothesis is verified by Stata software, and the relevant conclusions are obtained. Through empirical research, the results show that: (1) the relationship between the proportion of unified audit and audit quality is a significant negative effect, That is, the unified audit of the group will lead to the decrease of audit quality; (2) the proportion of the unified audit institutes in the group does not play a significant role in regulating the relationship between the proportion of the unified audit of the group and the degree of earnings management; (3) the proportion of the non-unified audit institutes in the group has no significant effect on the group. The relationship between the proportion of unified audit and the degree of earnings management has a significant positive adjustment; (4) the proportion of the importance of the unified audit component of the group has a significant positive adjustment to the relationship between the proportion of unified audit and the degree of earnings management. (5) the importance ratio of group non-unified audit component has a significant negative adjustment effect on the relationship between group unified audit proportion and earnings management degree. In this paper, the related results are analyzed, and the corresponding suggestions are put forward.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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相关期刊论文 前10条
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