我国上市公司审计定价模式研究
发布时间：2018-11-14 14:24
【摘要】： 审计定价作为联系被审计单位和注册会计师的“经济纽带”,不仅是会计师事务所和上市公司之间的产品交易价格,它同时又是会计师事务所和上市公司之间操纵价格能力以及由此反映的相互之间力量的博弈结果。 我国审计市场历史短暂,跟发达国家相比还很不成熟。本文对我国审计市场运营模式进行研究,分别从审计市场内部和外部剖析导致审计定价现状的根源。另外,对会计师事务所和上市公司进行了博弈分析,揭露出我国审计市场运营模式存在的问题。 继而,本文对我国审计定价相关性进行了定性分析。通过对审计市场的竞争程度、产品差异以及进入壁垒等市场条件和供需双方进行分析,本文认为我国审计市场结构更接近于垄断竞争型,而寡头垄断是我国审计市场结构的发展趋势。 随后,本文采用多元线性回归分析的方法,对我国上市公司审计定价相关性进行了实证研究。通过分析,得出以下结论:总资产、合并报表子公司数、流动比率、长期负债率、近三年是否发生亏损、会计师事务所规模和审计任期对审计定价有显著的影响。审计意见对审计定价有很大影响。而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。 最后从创造有效需求、加强审计定价监管和培育寡占型审计市场结构三方面对相关监管部门提出了相应的政策性建议。
[Abstract]:Audit pricing, as the "economic link" between the audited unit and the certified public accountant, is not only the price of the product transaction between the accounting firm and the listed company, It is also a game result of the price manipulation ability between accounting firm and listed company and the mutual power reflected by it. Our country audit market history is short, compare with developed country is still very immature. This paper studies the operation mode of audit market in China and analyzes the causes of audit pricing from the internal and external aspects of audit market. In addition, the game analysis between accounting firms and listed companies reveals the problems existing in the operation mode of audit market in China. Then, this article carries on the qualitative analysis to our country audit pricing relevance. Based on the analysis of the competition degree of audit market, the difference of products and barriers to entry, and the demand and supply sides, this paper thinks that the audit market structure of our country is closer to the monopolistic competition type. And oligopoly is the development trend of audit market structure of our country. Then, this paper makes an empirical study on the correlation of audit pricing of listed companies in China by means of multiple linear regression analysis. Through analysis, the following conclusions are drawn: total assets, the number of subsidiaries in consolidated statements, current ratio, long-term debt ratio, whether there are losses in the last three years, the size of accounting firms and audit tenure have a significant impact on audit pricing. Audit opinions have a great impact on audit pricing. However, the proportion of current assets to total assets, the rate of return on net assets, the signs of earnings management and geographical factors have no significant influence on audit pricing. Finally, it puts forward the corresponding policy suggestions to the relevant regulatory authorities from three aspects: creating effective demand, strengthening audit pricing supervision and cultivating the structure of oligopolistic audit market.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F224
本文编号：2331417
[Abstract]:Audit pricing, as the "economic link" between the audited unit and the certified public accountant, is not only the price of the product transaction between the accounting firm and the listed company, It is also a game result of the price manipulation ability between accounting firm and listed company and the mutual power reflected by it. Our country audit market history is short, compare with developed country is still very immature. This paper studies the operation mode of audit market in China and analyzes the causes of audit pricing from the internal and external aspects of audit market. In addition, the game analysis between accounting firms and listed companies reveals the problems existing in the operation mode of audit market in China. Then, this article carries on the qualitative analysis to our country audit pricing relevance. Based on the analysis of the competition degree of audit market, the difference of products and barriers to entry, and the demand and supply sides, this paper thinks that the audit market structure of our country is closer to the monopolistic competition type. And oligopoly is the development trend of audit market structure of our country. Then, this paper makes an empirical study on the correlation of audit pricing of listed companies in China by means of multiple linear regression analysis. Through analysis, the following conclusions are drawn: total assets, the number of subsidiaries in consolidated statements, current ratio, long-term debt ratio, whether there are losses in the last three years, the size of accounting firms and audit tenure have a significant impact on audit pricing. Audit opinions have a great impact on audit pricing. However, the proportion of current assets to total assets, the rate of return on net assets, the signs of earnings management and geographical factors have no significant influence on audit pricing. Finally, it puts forward the corresponding policy suggestions to the relevant regulatory authorities from three aspects: creating effective demand, strengthening audit pricing supervision and cultivating the structure of oligopolistic audit market.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F224
【引证文献】
相关硕士学位论文 前3条
1 王敏;我国A股上市公司审计费用影响因素研究[D];北京交通大学;2011年
2 王懿君;基于审计师视角的审计定价影响因素研究[D];山西大学;2010年
3 赵智媛;新制度下我国上市公司内部控制信息披露与审计定价的关系研究[D];北京交通大学;2012年
，本文编号：2331417
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