审计失败对审计业务三方的行为影响研究
发布时间：2018-11-25 16:06
【摘要】：近几年来,国内外频繁发生重大的财务报告舞弊,并使得与之相关的事务所轰然倒下。审计失败与财务报告舞弊的性质之严重、影响之深远往往令人触目惊心。审计失败不仅导致了投资者等利益相关者惨重的经济损失,更为严重的是造成了证券市场经济秩序的混乱,甚至会影响国民经济的整体发展。国内外,注册会计师因审计失败而被动接受处罚的事件时有发生,这不仅会导致资本市场出现波动,还会导致审计业务三方行为出现变化。在我国,由于证券市场起步较晚,发展不完善,法律监管不到位,在这样的背景下,对审计业务三方可能会带来更大的影响。具体地讲,首先,审计失败会打击投资者的信心,会影响其投资行为；其次,审计失败会导致被审计企业对高质量审计服务的自发性需求,会影响其审计师变更行为；最后,审计失败会造成审计师声誉损失,客户流失,还会使其面临行政处罚,会影响其审计意见行为。本文通过中国证监会对审计师的处罚决定来研究审计失败对审计业务三方关系人的行为影响,以期发现当审计失败曝光后审计业务三方行为选择的一些规律,期望能对投资者识别股价变动的投资风险、上市公司维护其选择主审审计师的主导权和审计师规范审计报告这三个方面提供一些理论上的指导和实证数据上的支持,并从规范审计业务三方行为出发引导整个审计市场防范和治理审计失败。本文主要分为五个部分,第一部分即绪论,主要就问题的提出与研究意义、研究思路及框架和本文采用的研究方法和创新之处进行了阐述。第二部分通过对国内外相关研究的综述,并通过对相关研究的述评,来认识目前相关研究的重点以及研究层次,找到研究切入点。第三部分是理论基础和假设推导,阐释了本文论及的相关概念和所涉及的相关理论,并提出假设、构建模型。第四部分则是实证研究,实证考察注册会计师审计失败后审计业务三方的行为决策。第五部分是结论和展望,在总结理论分析和实证证据的基础上,提出了一些政策建议,同时还为以后的研究尝试性的指出一些方向。
[Abstract]:In recent years, major financial reporting fraud occurred frequently at home and abroad, and the related firms collapsed. The nature of audit failure and financial report fraud is so serious that its far-reaching influence is often shocking. The failure of audit not only leads to heavy economic losses of stakeholders such as investors, but also causes chaos in the order of the securities market economy and even affects the overall development of the national economy. At home and abroad, the CPA passively accepts punishment because of audit failure, which will not only lead to the fluctuation of capital market, but also lead to the change of tripartite behavior of audit business. In China, due to the late start of the securities market, imperfect development, inadequate legal supervision, in this context, the audit business may bring greater impact on the tripartite. Specifically speaking, first of all, audit failure will attack investors' confidence and affect their investment behavior; secondly, audit failure will lead to the spontaneous demand for high-quality audit services of the audited enterprises, and will affect their auditor change behavior. Finally, audit failure will result in auditor reputation loss, customer loss, and administrative punishment, which will affect its audit opinion behavior. This paper studies the impact of audit failure on the behavior of the tripartite relationship of audit business through the punishment decision of auditor of CSRC, in order to find some rules of the tripartite behavior choice of audit business when the audit failure is exposed. It is expected to provide some theoretical guidance and empirical data support for investors to identify the investment risk of stock price changes, to maintain the dominant right of selecting the lead auditor and the auditor to standardize the audit report. And guide the whole audit market to prevent and manage the audit failure from standardizing the tripartite behavior of audit business. This paper is divided into five parts, the first part is the introduction, mainly on the question raised and research significance, research ideas and framework, research methods and innovations adopted in this paper. The second part through the domestic and foreign related research review, and through the related research review, to understand the current relevant research emphasis and research level, find the research breakthrough point. The third part is the theoretical basis and hypothetical derivation, explains the related concepts and related theories discussed in this paper, and puts forward the hypothesis and constructs the model. The fourth part is an empirical study, which investigates the behavior decision of CPA audit business after audit failure. The fifth part is the conclusion and prospect, on the basis of summarizing the theoretical analysis and empirical evidence, put forward some policy recommendations, but also for the future research try to point out some directions.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4
，
本文编号：2356705
[Abstract]:In recent years, major financial reporting fraud occurred frequently at home and abroad, and the related firms collapsed. The nature of audit failure and financial report fraud is so serious that its far-reaching influence is often shocking. The failure of audit not only leads to heavy economic losses of stakeholders such as investors, but also causes chaos in the order of the securities market economy and even affects the overall development of the national economy. At home and abroad, the CPA passively accepts punishment because of audit failure, which will not only lead to the fluctuation of capital market, but also lead to the change of tripartite behavior of audit business. In China, due to the late start of the securities market, imperfect development, inadequate legal supervision, in this context, the audit business may bring greater impact on the tripartite. Specifically speaking, first of all, audit failure will attack investors' confidence and affect their investment behavior; secondly, audit failure will lead to the spontaneous demand for high-quality audit services of the audited enterprises, and will affect their auditor change behavior. Finally, audit failure will result in auditor reputation loss, customer loss, and administrative punishment, which will affect its audit opinion behavior. This paper studies the impact of audit failure on the behavior of the tripartite relationship of audit business through the punishment decision of auditor of CSRC, in order to find some rules of the tripartite behavior choice of audit business when the audit failure is exposed. It is expected to provide some theoretical guidance and empirical data support for investors to identify the investment risk of stock price changes, to maintain the dominant right of selecting the lead auditor and the auditor to standardize the audit report. And guide the whole audit market to prevent and manage the audit failure from standardizing the tripartite behavior of audit business. This paper is divided into five parts, the first part is the introduction, mainly on the question raised and research significance, research ideas and framework, research methods and innovations adopted in this paper. The second part through the domestic and foreign related research review, and through the related research review, to understand the current relevant research emphasis and research level, find the research breakthrough point. The third part is the theoretical basis and hypothetical derivation, explains the related concepts and related theories discussed in this paper, and puts forward the hypothesis and constructs the model. The fourth part is an empirical study, which investigates the behavior decision of CPA audit business after audit failure. The fifth part is the conclusion and prospect, on the basis of summarizing the theoretical analysis and empirical evidence, put forward some policy recommendations, but also for the future research try to point out some directions.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4
，
本文编号：2356705
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