关系契约、审计师与投资者保护——审计报告相关准则修订的理性思考
发布时间：2018-10-17 10:28
【摘要】：以关系契约理论为基础,以审计报告相关准则修订为契机,研究了审计师与上市公司、审计师与投资者、前任审计师和后任审计师之间的关系契约以及关系契约个体的进化机制。研究发现,审计师与上市公司的关系契约基于市场基础、信任规则和声誉机制维持;关系契约下投资者的资金配置相对于传统契约而言,更能发挥其应有的效用。审计报告相关准则的修订正是将关系契约理论落到实处,其核心内容是进一步强化审计师的沟通与责任,以规范审计行为,提高审计质量,进而保护投资者利益。
[Abstract]:Based on the theory of relationship contract and the revision of relevant standards of audit report, this paper studies auditors and listed companies, auditors and investors. The relationship contract between the former auditor and the subsequent auditor and the evolutionary mechanism of the relationship contract individual. It is found that the relationship contract between auditor and listed company is based on the market foundation, the trust rules and reputation mechanism are maintained, and the investor's capital allocation under the relationship contract is more effective than the traditional contract. The revision of the relevant standards of audit reports is to put the theory of relationship contract into practice. Its core content is to further strengthen the communication and responsibility of auditors in order to standardize audit behavior improve audit quality and protect the interests of investors.
【作者单位】： 江西财经大学会计学院;
【基金】：国家自然科学基金项目(71362009) 江西省社会科学规划项目(14GL01) 江西省高校人文社会科学研究资助项目(GL1407) 浙江省哲学社会科学规划课题(17NDJC177YB)
【分类号】：F239.4
，
本文编号：2276369
[Abstract]:Based on the theory of relationship contract and the revision of relevant standards of audit report, this paper studies auditors and listed companies, auditors and investors. The relationship contract between the former auditor and the subsequent auditor and the evolutionary mechanism of the relationship contract individual. It is found that the relationship contract between auditor and listed company is based on the market foundation, the trust rules and reputation mechanism are maintained, and the investor's capital allocation under the relationship contract is more effective than the traditional contract. The revision of the relevant standards of audit reports is to put the theory of relationship contract into practice. Its core content is to further strengthen the communication and responsibility of auditors in order to standardize audit behavior improve audit quality and protect the interests of investors.
【作者单位】： 江西财经大学会计学院;
【基金】：国家自然科学基金项目(71362009) 江西省社会科学规划项目(14GL01) 江西省高校人文社会科学研究资助项目(GL1407) 浙江省哲学社会科学规划课题(17NDJC177YB)
【分类号】：F239.4
，
本文编号：2276369
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