异常审计收费对我国上市公司审计质量的影响研究

发布时间：2019-01-05 06:08

【摘要】：在经济市场中基于委托代理理论,注册会计师第三方审计制度的作用越来越不容忽视,审计制度对于加强被审计单位财务信息的真实性、完善信息披露制度、保障市场经济运行的公正和公平和促进市场经济的健康发展都有十分关键的推动作用。但是,随着我国不断浮现出的审计失败事件反映出我国注册会计师审计质量存在很大的缺陷。在审计质量的影响因素中“异常审计收费”逐渐引起学者们的注意,近几年相关文献有所增多成为研究热点。为了监督企业的经营以保护利益相关者的权益,同时为了激励注册会计师能够提供有效的监督服务,审计收费制定的合理性就成为根源问题。异常审计收费在相关的研究领域凸显出来主要由于下列理由:一方面是在审计制度方面,公司决策者在审计报告不利于满足自身利益时高价购买审计意见进行财务舞弊,造成审计失实,审计质量下降;另一方面,面对日趋激烈的行业内竞争,审计收费偏低已是普遍的趋势,为了弥补低审计收费带来的损失,注册会计师和会计师事务所减少了应有的审计程序以节省审计时间和人力成本的投入,影响审计质量。因而本文的研究重点是异常审计收费对我国上市公司审计质量的影响。本文以委托代理理论、经济人假设理论和成本收益理论等为分析基础,提出三条假设,以2013年至2015年A股上市公司的财务数据为样本进行系统地实证分析研究。本文实证部分主要有两点,一是运用多元回归模型的方法,分析异常审计收费对审计质量的的影响情况,其中关于异常审计收费既对整体进行实证分析,也对其子样本分别进行分析;二是根据实证结论提出规范审计收费的建议。研究结果表明:对于全体财务样本数据(数据取绝对值),异常审计收费与审计质量存在负相关关系且关系显著;但是,在考虑异常审计收费方向的情况下,正向异常审计收费与审计质量呈负相关且关系显著,而负向异常审计收费对审计质量不产生显著影响,说明其不损害审计质量。因此,本文站在会计师事务所的角度提出会计师事务所应利用审计定价模型规范审计收费定价标准、有效抑制正向异常审计收费的形成和合理保持对负向异常审计收费的关注程度等建议,以达到规范会计师事务所审计收费进而提高被审计单位审计质量的目的。
[Abstract]:Based on the principal-agent theory in the economic market, the role of the CPA third-party audit system can not be ignored. The audit system can enhance the authenticity of the financial information of the audited units and perfect the information disclosure system. It is very important to ensure the fair and equitable operation of market economy and to promote the healthy development of market economy. However, with the continuous emergence of audit failure events in China, there are great defects in the audit quality of CPA in China. Among the influencing factors of audit quality, "abnormal audit fee" has gradually attracted the attention of scholars. In order to supervise the operation of enterprises to protect the rights and interests of stakeholders, and to encourage CPA to provide effective supervision services, the rationality of audit fees has become the root problem. Abnormal audit fees are highlighted in the relevant research areas for the following reasons: on the one hand, in the audit system, when the audit report is not conducive to meeting their own interests, the company decision-makers purchase audit opinions at a high price to carry out financial fraud. The audit is false and the audit quality is declining; On the other hand, in the face of increasingly fierce competition in the industry, low audit fees have become a common trend. In order to compensate for the losses caused by low audit fees, CPA and accounting firms reduce due audit procedures to save audit time and labor costs and affect audit quality. Therefore, this paper focuses on the impact of abnormal audit fees on the audit quality of listed companies in China. On the basis of principal-agent theory, economic man hypothesis and cost-benefit theory, this paper puts forward three hypotheses, which are based on the financial data of A-share listed companies from 2013 to 2015. There are two main points in the empirical part of this paper. One is to analyze the influence of abnormal audit fees on audit quality by using the method of multiple regression model. The sub-samples are also analyzed separately. The other is the suggestion of standardizing audit fees according to the empirical conclusion. The results show that there is a negative correlation between abnormal audit fees and audit quality for all financial sample data (absolute value of data), and the relationship between abnormal audit fees and audit quality is significant. However, considering the direction of abnormal audit fees, the positive audit fees are negatively correlated with audit quality, while negative abnormal audit fees have no significant impact on audit quality, indicating that they do not damage audit quality. Therefore, from the perspective of accounting firms, this paper proposes that accounting firms should use the audit pricing model to standardize the pricing standards of audit fees. In order to standardize the audit fees of accounting firms and improve the audit quality of the audited units, we can effectively restrain the formation of positive abnormal audit fees and reasonably maintain the attention to negative abnormal audit fees.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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