会计师事务所规模与投资者感知的审计质量的关系研究
发布时间：2018-11-08 07:02
【摘要】： 会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。国外的现有文献大多得到了“大规模即高质量”的结论,并且也发现投资者能够正确地认识到这一事实;但是中国的学者们还没有就此达成一致。本文利用会计盈余价值相关性的回报模型,试图从投资者这一较新的角度切入,以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。 基于会计师事务所统计特征的分析,我们将本文中的“大所”确定为2001年到2006年间平均上市公司客户数大于27家的事务所,使用的数据范围包括2001年到2005年中国资本市场沪深两市所有的A股上市公司。研究后发现,规模大的事务所并不能显著增加其客户的会计盈余价值相关性,且稳健性检验也没有改变这一结果。因此本文的结论是,在我国目前的制度环境下,事务所规模不会影响投资者对审计质量的感知和判断,即投资者认为规模大的事务所和规模小的事务所的审计质量没有差异。这一制度特征对政府制定行业政策、上市公司聘请会计师事务所具有一定的参考价值。
[Abstract]:The relationship between the size of accounting firms and audit quality has always been a focus of the audit industry and academia. Most of the existing foreign literature has come to the conclusion that "large scale is high quality" and that investors are able to recognize this fact correctly, but Chinese scholars have not yet reached an agreement on this point. Using the return model of accounting earnings value correlation, this paper attempts to explore the relationship between the size of accounting firms and the audit quality perceived by investors from the perspective of investors. Based on the analysis of the statistical characteristics of accounting firms, we define the "big houses" in this paper as the firms with more than 27 clients in the period from 2001 to 2006. The range of data used includes all A-share listed companies in China's capital markets, Shanghai and Shenzhen from 2001 to 2005. It is found that large firms can not significantly increase the correlation of earnings value of their clients, and the conservatism test does not change the results. Therefore, the conclusion of this paper is that under the current institutional environment of our country, firm size will not affect investors' perception and judgment of audit quality, that is, investors think that there is no difference in audit quality between large firms and small firms. This system characteristic has certain reference value to the government to make the profession policy and the listed company to employ the accounting firm.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F233;F239.4;F224
本文编号：2317733
[Abstract]:The relationship between the size of accounting firms and audit quality has always been a focus of the audit industry and academia. Most of the existing foreign literature has come to the conclusion that "large scale is high quality" and that investors are able to recognize this fact correctly, but Chinese scholars have not yet reached an agreement on this point. Using the return model of accounting earnings value correlation, this paper attempts to explore the relationship between the size of accounting firms and the audit quality perceived by investors from the perspective of investors. Based on the analysis of the statistical characteristics of accounting firms, we define the "big houses" in this paper as the firms with more than 27 clients in the period from 2001 to 2006. The range of data used includes all A-share listed companies in China's capital markets, Shanghai and Shenzhen from 2001 to 2005. It is found that large firms can not significantly increase the correlation of earnings value of their clients, and the conservatism test does not change the results. Therefore, the conclusion of this paper is that under the current institutional environment of our country, firm size will not affect investors' perception and judgment of audit quality, that is, investors think that there is no difference in audit quality between large firms and small firms. This system characteristic has certain reference value to the government to make the profession policy and the listed company to employ the accounting firm.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F233;F239.4;F224
【引证文献】
相关硕士学位论文 前2条
1 程永泉;会计师事务所规模化发展与审计质量研究[D];北京工商大学;2010年
2 马熙辰;会计师事务所合并对审计质量的影响分析[D];东北财经大学;2012年
，本文编号：2317733
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