审计师更换时机对审计质量影响的实证研究
发布时间：2019-02-24 10:55
【摘要】：近年来,世界各国接连发生了一系列上市公司财务欺诈案件,上市公司的形象受到影响的同时使注册会计师的行业声誉受到了前所未有的冲击,从而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有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师更换与审计质量的关系。于此同时,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。 审计师更换的问题同时引来了审计师具体更换时机问题,但是审计师轮换的时机问题却没有引起足够的重视,并且尚无一致性结论,因此需要实证证据评估审计师轮换时机对审计质量的影响。本文的主要目的就在于探讨在中国的背景下,会计师事务所更换时机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。在第三章对审计师更换与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。第四章对审计师更换时机与审计质量的关系进行了实证检验,以中国上市公司2007年数据为基础,对审计师更换时机对审计质量的影响进行了实证分析。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]:In recent years, there have been a series of financial fraud cases of listed companies in the world. The image of listed companies has been affected, and at the same time, the industry reputation of certified public accountants has suffered unprecedented impact. As a result, there is a serious crisis of trust in the CPA industry. When people analyze and reflect on whether CPA has discovered and disclosed the reasons of accounting fraud in listed companies, one of the problems often mentioned is the relationship between auditor change and audit quality. At the same time, a series of reform measures have appeared at home and abroad, one of which is the compulsory rotation system, which is an important issue that has been generally concerned by the regulatory authorities, the academic community and the practical circles in recent years. 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. At the same time, the problem of auditors' changing time leads to the specific timing of auditors' change, but the timing of auditor rotation is not paid enough attention to, and there is no consistent conclusion. Therefore, empirical evidence is needed to assess the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the timing of the change of accounting firms and the audit quality under the background of China, in order to provide some empirical evidence for the regular rotation of the 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 relationship between auditor change and audit quality is analyzed in order to make theoretical guarantee for the next chapter. The fourth chapter makes an empirical test on the relationship between auditor change opportunity and audit quality. Based on the data of Chinese listed companies in 2007, it makes an empirical analysis of the impact of auditor replacement opportunity on 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：2429486
[Abstract]:In recent years, there have been a series of financial fraud cases of listed companies in the world. The image of listed companies has been affected, and at the same time, the industry reputation of certified public accountants has suffered unprecedented impact. As a result, there is a serious crisis of trust in the CPA industry. When people analyze and reflect on whether CPA has discovered and disclosed the reasons of accounting fraud in listed companies, one of the problems often mentioned is the relationship between auditor change and audit quality. At the same time, a series of reform measures have appeared at home and abroad, one of which is the compulsory rotation system, which is an important issue that has been generally concerned by the regulatory authorities, the academic community and the practical circles in recent years. 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. At the same time, the problem of auditors' changing time leads to the specific timing of auditors' change, but the timing of auditor rotation is not paid enough attention to, and there is no consistent conclusion. Therefore, empirical evidence is needed to assess the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the timing of the change of accounting firms and the audit quality under the background of China, in order to provide some empirical evidence for the regular rotation of the 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 relationship between auditor change and audit quality is analyzed in order to make theoretical guarantee for the next chapter. The fourth chapter makes an empirical test on the relationship between auditor change opportunity and audit quality. Based on the data of Chinese listed companies in 2007, it makes an empirical analysis of the impact of auditor replacement opportunity on 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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