国际四大所与国内所审计质量的比较研究

发布时间：2019-02-21 09:01

【摘要】： 国际会计师事务所和国内会计师事务所的审计质量的差别,一直是人们关注的焦点。一方面,国际会计师事务所以其先进的内部管理、专业技术和执业经验深得信任;另一方面,国际会计师事务所在中国也不断出现一些审计失误的案例,使人们对国际会计师事务所的审计质量是否值得充分信赖也产生了疑问。因此,本文所要研究的问题是:在我国的审计市场中,国际会计师事务所(以四大为代表)与国内会计师事务所的审计质量是否存在显著性的差异,如果存在,那么这种差距是否在不断缩小?对这一问题的研究将有助于我们正确了解国际四大所和国内所在我国审计市场的地位,以及正确处理两者之间的关系。本文首先阐述了研究的背景与目的,再通过对有关会计师事务所审计质量的研究文献的回顾与归纳,分析了国内外研究的现况。然后,在实证研究部分对国际四大会计师事务所和国内会计师事务所的现状加以比较分析,发现市场对国际四大会计师事务所表现出了更高的认同。再进行回归分析,采用盈余管理程度来作为审计质量的替代指标,选取了2002-2006年度被出具标准无保留审计意见的上市公司,利用截面修正的Jones模型进行多元回归分析,得出我国上市公司的包含线下项目的可控应计利润程度,通过比较经四大所和国内所审计的上市公司的可控应计利润程度从而得出四大所和国内所的审计质量未存在显著性差异的结论。针对以上实证分析的结果,从审计市场、客体、主体三个方面讨论了该结果产生的原因,从理论上对实证分析的结果加以论证。最后得出本文的结论与建议。
[Abstract]:The difference of audit quality between international accounting firms and domestic accounting firms has always been the focus of attention. On the one hand, international accounting firms are deeply trusted by their advanced internal management, professional technology and professional experience; On the other hand, there are some cases of audit errors in China, which makes people doubt whether the audit quality of international accounting firms is worthy of full trust. Therefore, the question to be studied in this paper is whether there is a significant difference between the audit quality of international accounting firms (represented by the four major accounting firms) and that of domestic accounting firms in the audit market of our country, and if so, whether there are significant differences in the audit quality between the international accounting firms and the domestic accounting firms. So is the gap narrowing? The research on this problem will help us to understand correctly the position of the four international institutes and the domestic audit market in our country, as well as to deal with the relationship between the two correctly. This paper first describes the background and purpose of the research, and then through the review and induction of the research literature on the audit quality of accounting firms, analyzes the current research situation at home and abroad. Then, in the empirical research part of the international four accounting firms and domestic accounting firms to compare and analyze the current situation, found that the market has shown a higher recognition of the international four accounting firms. Then regression analysis is carried out, the earnings management degree is adopted as the substitute index of audit quality, and the listed companies issued standard unqualified audit opinion in 2002-2006 are selected, and the cross-section modified Jones model is used to carry out multivariate regression analysis. We get the controllable accrual profit degree of the listed companies in our country. By comparing the controllable accrual profit degree between the four major companies and the domestic listed companies, it is concluded that there is no significant difference in the audit quality between the four major companies and the domestic companies. In view of the results of the above empirical analysis, this paper discusses the causes of the results from three aspects of audit market, object and subject, and proves the results of the empirical analysis theoretically. Finally, the conclusions and suggestions of this paper are obtained.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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