我国上市公司中报自愿审计需求动机的实证研究
发布时间：2018-09-10 13:21
【摘要】： 企业对外部审计服务的需求起源于促进商业社会中契约当事人(包括股东、债权人、管理层以及潜在投资者等)之间的交易顺利进行。在独立审计市场中,供给和需求双方是市场中的主体,作为独立审计的需求方,它如何运动直接关系到独立审计质量的高低以及整个审计市场的良好运作。近几年国内外出现了多起会计造假和会计丑闻事件,并直接导致了为其提供审计服务的注册会计师事务所的倒闭,使得国内外审计市场正经历着前所未有的考验,在这种情况下研究独立审计的需求就显得尤为重要。 会计学术界围绕企业审计需求进行了卓有成效的大量研究,但是这些研究在很大程度上忽略了转型经济国家的固有特征,因而使得其研究结论的普遍适用性受到很大局限,从而不能达到解释和预测转型经济国家审计实务的目的。基于上述原因,本文拟运用理论分析和实证检验的方法来探讨我国转型经济时期上市公司审计需求的理论和实务问题,进而改善上市公司的内外部治理环境,使得外部独立审计成为企业的内在自发需求,从而促进注册会计师行业的健康快速发展。论文的研究工作从层次上分为三个部分,相应的研究内容和结论如下: 论文第一部分包括第2章。其研究内容主要是在介绍和评析审计需求的委托代理理论、信息假说、信号传递假说和保险假说的基础上,运用规范分析方法探讨了上述理论(或假说)在转型经济国家的适用性和现实约束。 论文第二部分包括第3章和第4章。该部分是整个论文的核心,其中,第3章通过研究样本和控制样本的一一配对,并运用均值检验、Wilcoxon符号等级检验以及Logistic回归方法检验了我国上市公司中报自愿审计需求的动机以及影响我国上市公司中报自愿审计需求的因素。结果发现:我国上市公司为缓解代理冲突和向市场传递业绩信号,有动力自发聘请外部独立审计;同时企业的代理成本、负债比例、规模、净资产收益率和独立董事机制都是促进我国上市公司选择外部独立审计的重要因素。第4章通过自愿审计公司会计盈余质量的研究检验了企业选择外部独立审计的经济后果,首先在研究样本和控制样本的一一配对基础上,应用单变量检验了影响我国上市公司操控性应计利润的主要因素,然后进行了自愿审计公司会计盈余质量的多元线性回归分析。结果发现:对于我国上市公司,经审计的企业会计信息的激进度相对未经审计的企业要低,其操控性应计利润前者显著小于后者,审计确实能够限制管理当局的机会主义行为从而提高会计盈余质量。 论文第三部分包括第5章,其研究内容主要是在总结论文第二部分实证研究结论的启示基础上,从创造和引导上市公司自发的、高质量的审计需求入手,提出相关的对策建议。这些对策建议包括:①加快国有股减持等优化上市公司股权结构的设想;②完善独立董事制度和建立有效激励机制的长远规划。
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4
本文编号：2234562
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4
【引证文献】
相关期刊论文 前1条
1 任敬;;企业财务报告自愿审计动因分析研究[J];铁道运输与经济;2013年05期
，本文编号：2234562
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