特殊普通合伙制改制对审计师声誉的影响

发布时间：2019-04-23 11:04

【摘要】：会计师事务所进行特殊普通合伙制改制是我国经济社会快速发展的迫切要求,旨在帮助国内事务所做强做大。考察事务所改制与审计师声誉的关系,有助于事务所把握影响审计师声誉的因素,明确改制路线和发展方向,提高审计质量,建立良好声誉。文章从理论研究出发,在归纳总结国内外文献的研究结论后,以产权理论、人力资源理论、不完全契约理论和声誉理论为基础,从不同角度分析改制对审计师声誉的影响,为二者的相关关系提供理论依据。文章在理论研究基础上对改制和审计师声誉关系进行实证研究。首先间接考察改制与审计师声誉的关系。以国富浩华、立信、中瑞岳华、天健、大华5家最早进行特殊普通合伙制改制的事务所作为研究对象,以2008-2012年为窗口期对事务所组织形式、客户重要性、审计效率和审计意见之间的关系进行研究。其中,审计意见为审计质量的替代变量,审计质量是审计师声誉的体现。研究发现,事务所改制后,审计效率降低,审计质量提高；客户重要性越高,事务所审计效率越高,越倾向于出具非标准审计意见,且改制后该结论更加显著。即,改制有助于事务所提高审计质量,提升审计师声誉。文章继续考察改制对审计师声誉的直接影响。采用2006-2012年中注协公开发布的会计师事务所综合评价排名数据,以事务所排名为审计师声誉的替代变量,研究改制前后,事务所收入、规模、惩处情况的变动和对审计师声誉的影响。研究发现,改制有助于提高审计师声誉,同时收入、规模与审计师声誉的正向关系以及惩处与审计师声誉的负向关系更加显著。研究启示是,应该继续大力推动改制力度,加快有限责任制事务所向特殊普通合伙制事务所的转变,以提高事务所整体执业水平,提升审计质量,树立良好的审计师声誉。
[Abstract]:The reform of the special general partnership of the accounting firm is the urgent demand of the rapid economic and social development of our country, and it is aimed at helping the domestic firms to make great efforts. The relationship between the reform of the firm and the reputation of the auditor can help the firm grasp the factors that affect the reputation of the auditor, clarify the route and the direction of development, improve the quality of the audit and establish a good reputation. On the basis of the theory of property right, the theory of human resources, the theory of incomplete contract and the theory of reputation, the paper analyzes the influence of the reform on the reputation of the auditor from different angles, and provides the theoretical basis for the relationship between the two. The paper makes an empirical study on the relationship between the reform and the auditor's reputation on the basis of the theoretical research. First, the relationship between the system reform and the auditor's reputation is directly investigated. The relationship between the organization form of the firm, the importance of the client, the audit efficiency and the audit opinion is studied in the period of 2008-2012. Among them, the audit opinion is the replacement variable of the audit quality, and the audit quality is the embodiment of the auditor's reputation. The study found that the higher the audit efficiency, the higher the quality of the audit, the higher the importance of the client, the higher the audit efficiency of the firm, the higher the audit efficiency, the higher the audit efficiency, and the more significant the conclusion after the reform. That is, the reform helps the firm improve the quality of the audit and improve the reputation of the auditor. The paper continues to investigate the direct effect of the system reform on the auditor's reputation. By adopting the comprehensive evaluation ranking data of the accounting firm published by the Chinese Association for 2006-2012, the accounting firm ranked as the replacement variable of the auditor's reputation, and researched the changes of the income, the scale, the punishment situation and the influence on the auditor's reputation before and after the restructuring. The research has found that the reform helps to improve the auditor's reputation, while the positive relationship between the income, the scale and the auditor's reputation and the negative relationship between the punishment and the auditor's reputation are more significant. The study is that we should continue to vigorously promote the reform and accelerate the transformation of the limited liability company to the special ordinary partnership, so as to improve the overall practice level of the firm, improve the quality of the audit and establish a good reputation of the auditor.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.4

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