我国上市公司审计师自愿变更实证研究

发布时间：2018-12-17 17:53

【摘要】： 近年来,随着审计师变更事件在证券市场中频繁发生,社会各界对审计师变更的原因与导致的不利经济后果愈加关注,研究审计师变更对于投资者和监管部门做出更好的决策具有重要意义。本文在对审计师自愿变更进行理论分析的基础上,借鉴吴联生(2005)的研究思路,采用lennox(2000)的审计意见估计模型,对我国上市公司审计师自愿变更的原因和结果进行实证研究,并将研究结论应用于我国证券市场的具体监管。审计聘任是针对委托代理关系设置的有效监督制度,审计师自愿变更是上市公司主动终结审计契约的结果。自愿变更审计师可能是处于财务困境的上市公司收到非标准无保留意见后的直接反应,当然,审计师的地域特征、审计师的级差特征、上市公司盈余管理动机、公司治理结构也可能是上市公司变更审计师的原因。对此问题,本文在已有研究的基础上,对这些因素分类别设置相应的变量,运用Logistic回归模型对我国审计师变更的原因进行了经验检验,并进一步研究审计师自愿变更对审计质量的影响。回归分析的结果表明:上市公司做出审计师变更的决策取决于上期的审计意见类型,与公司管理当局预期的审计意见改善无关,审计师变更不能带来审计意见的改善。因此,根据实证研究结果,针对审计师变更信息披露的监管和审计师变更的监管提出具有建设性的建议,以提高会计信息质量,保护投资者的利益。
[Abstract]:In recent years, with the frequent occurrence of auditor changes in the securities market, people from all walks of life pay more and more attention to the causes and adverse economic consequences of auditor changes. It is important to study auditor change for investors and regulators to make better decisions. On the basis of theoretical analysis of auditor voluntary change, this paper uses Wu Liansheng (2005) as a reference and adopts lennox (2000) audit opinion estimation model. This paper makes an empirical study on the reasons and results of the voluntary change of auditors of listed companies in China, and applies the conclusions to the specific supervision of the securities market in China. Audit engagement is an effective supervision system for the principal-agent relationship. The voluntary change of auditors is the result of the active termination of audit contracts by listed companies. Voluntary change of auditors may be the direct reaction of listed companies in financial distress after receiving non-standard unqualified opinions. Of course, the regional characteristics of auditors, the differential characteristics of auditors, the motivation of earnings management of listed companies, Corporate governance structure may also be the reason why listed companies change auditors. On the basis of the existing research, this paper sets the corresponding variables to these factors, and uses the Logistic regression model to test the causes of auditor change in our country. And further studies the auditor voluntary change to audit quality influence. The result of regression analysis shows that the decision of auditor change of listed company depends on the type of audit opinion in the previous period, and it has nothing to do with the improvement of audit opinion expected by the management of the company, and the change of auditor can not bring about the improvement of audit opinion. Therefore, according to the results of empirical research, some constructive suggestions are put forward to improve the quality of accounting information and protect the interests of investors.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

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