事务所审计任期与审计质量关系的实证研究
发布时间：2018-12-10 16:38
【摘要】：自2001年下半年以来,世界范围内接连发生了一系列上市公司财务欺诈案件,使注册会计师的行业声誉受到了前所未有的冲击,引发了注册会计师行业严重的信任危机。人们在剖析和反思注册会计师没有发现和披露上市公司会计欺诈从而发生审计失败的原因时,时常提到的一个问题就是审计任期与审计质量的关系。即是否会计师事务所任期过长,引起审计质量低下。为此,国内外出现了一系列针对注册会计师行业的改革举措,其中一项措施就是强制轮换制度。该问题是近年来监管当局、学术界、实务界等普遍关注的一个重要问题。无疑,为了提高审计质量,审计师、审计项目负责人以及事务所的强制轮换制度已为国内外监管者所重视或采用。然而,审计师轮换是否真正能提高审计品质却是见仁见智,对于审计师应否轮换就存在不同的看法,尚无一致性结论,需要实证证据评估审计师轮换对审计质量的影响。本文的主要目的就在于探讨在中国的背景下,会计师事务所任期与审计质量的关联性,以期为事务所定期轮换提供一些经验证据。 本文首先介绍了审计质量的的涵义和特征,提出了审计质量的技术性特征和独立性特征。同时本文提出了审计质量的影响因素。在第三章对事务所任期审计质量的关系进行了理论分析,以期对本文下一章的实证做出理论保证。第四章对会计师事务所任期与审计质量的关系进行了实证检验,以中国上市公司2004年到2006年数据为基础,以操控性应计利润绝对值作为审计质量的替代指标,实证检验会计师事务所任期与审计质量的关系,本文的研究为我国会计师事务所强制轮换政策的制定提供了有用的参考资料。即会计师事务所强制轮换可能是加强审计师独立性和提高审计质量的有效途径。最后在第五章针对我国实行事务所强制轮换提出了现实的一些建议。
[Abstract]:Since the second half of 2001, a series of financial fraud cases of listed companies have occurred in the world, which has caused an unprecedented impact on the reputation of the CPA industry and caused a serious trust crisis in the CPA industry. When people analyze and reflect on the reasons why CPA has not found and disclosed the accounting fraud of listed companies, one of the problems often mentioned is the relationship between audit tenure and audit quality. That is, whether the term of office of accounting firms is too long, resulting in low audit quality. Therefore, there are a series of reform measures aimed at CPA industry at home and abroad, one of which is compulsory rotation system. In recent years, this issue is an important issue of general concern for regulatory authorities, academics and practitioners. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. However, whether the auditor rotation can really improve the audit quality is different. There are different views on whether the auditor should be rotated. There is no consistent conclusion. It needs empirical evidence to evaluate the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the tenure of accounting firms and audit quality under the background of China, in order to provide some empirical evidence for the periodic rotation of accounting firms. This paper first introduces the meaning and characteristics of audit quality, and puts forward the technical and independent characteristics of audit quality. At the same time, this paper puts forward the influencing factors of audit quality. In the third chapter, the author makes a theoretical analysis of the relationship between the audit quality of the firm tenure, in order to make a theoretical guarantee to the next chapter of this paper. The fourth chapter makes an empirical test on the relationship between the tenure of accounting firms and audit quality. Based on the data of Chinese listed companies from 2004 to 2006, the absolute value of accrual profits is taken as the substitute index of audit quality. The empirical study of the relationship between the tenure of the accounting firm and the audit quality provides a useful reference for the formulation of the mandatory rotation policy of the accounting firm in China. That is, mandatory rotation of accounting firms may be an effective way to strengthen auditor independence and improve audit quality. Finally, in the fifth chapter, some practical suggestions are put forward for the enforcement of firm rotation in China.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2370890
[Abstract]:Since the second half of 2001, a series of financial fraud cases of listed companies have occurred in the world, which has caused an unprecedented impact on the reputation of the CPA industry and caused a serious trust crisis in the CPA industry. When people analyze and reflect on the reasons why CPA has not found and disclosed the accounting fraud of listed companies, one of the problems often mentioned is the relationship between audit tenure and audit quality. That is, whether the term of office of accounting firms is too long, resulting in low audit quality. Therefore, there are a series of reform measures aimed at CPA industry at home and abroad, one of which is compulsory rotation system. In recent years, this issue is an important issue of general concern for regulatory authorities, academics and practitioners. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. However, whether the auditor rotation can really improve the audit quality is different. There are different views on whether the auditor should be rotated. There is no consistent conclusion. It needs empirical evidence to evaluate the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the tenure of accounting firms and audit quality under the background of China, in order to provide some empirical evidence for the periodic rotation of accounting firms. This paper first introduces the meaning and characteristics of audit quality, and puts forward the technical and independent characteristics of audit quality. At the same time, this paper puts forward the influencing factors of audit quality. In the third chapter, the author makes a theoretical analysis of the relationship between the audit quality of the firm tenure, in order to make a theoretical guarantee to the next chapter of this paper. The fourth chapter makes an empirical test on the relationship between the tenure of accounting firms and audit quality. Based on the data of Chinese listed companies from 2004 to 2006, the absolute value of accrual profits is taken as the substitute index of audit quality. The empirical study of the relationship between the tenure of the accounting firm and the audit quality provides a useful reference for the formulation of the mandatory rotation policy of the accounting firm in China. That is, mandatory rotation of accounting firms may be an effective way to strengthen auditor independence and improve audit quality. Finally, in the fifth chapter, some practical suggestions are put forward for the enforcement of firm rotation in China.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
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