会计税收差异、市场化进程与审计费用

发布时间：2018-04-09 11:16

本文选题：会计税收差异　切入点：市场化进程　出处：《山东大学》2017年硕士论文

【摘要】：在2015年会计信息质量检查中,我国共有91家会计师事务所,共159名注册会计师被处罚。部分事务所存在无序竞争、审计定价过低的问题。现阶段,我国审计定价尚缺乏统一的完善的体系,会计师事务所在与客户协商审计收费时,要充分考虑可能导致审计风险的因素,制定合理的审计计划,实施恰当的审计程序,以保证鉴证业务的质量。会计税收差异为企业会计收益与应税收益之间的差异,由企业会计准则和所得税法的制度规定不同引起,但是又包含了盈余管理和企业避税的信息,能够为审计师审计提供进一步的资料。大额的差异可能会导致企业盈余质量的下降、企业投资效率降低、企业经营持续性下降,从而引起税务审计的关注,但是投资者可能并不能充分解读其所包含的信息,造成投资损失。市场化进程作为制度环境的集中体现,是企业经营和会计师事务所审计的外部环境,也一定程度上影响着审计风险和审计收费。基于此,本文着重研究了会计税收差异与审计费用之间关系,以及市场化进程的调节作用。以期为监管部门、会计师事务所提供借鉴。在对会计税收差异、市场化进程和审计费用三者相关理论分析和文献综述的基础上,分析了会计税收差异对审计费用,以及市场化进程对会计税收差异与审计费用关系的作用机制,并提出假设。根据研究需要,论文以2010-2014年A股上市公司为样本,综合描述性统计、相关性检验和多元回归等方法研究了会计税收差异对审计费用的影响,以及市场化进程的调节作用。研究表明,会计税收差异对审计费用具有正向影响;进一步将会计税收差异划分为大额会计税收差异与小额会计税收差异,发现大额差异与审计费用显著正相关,而小额差异与审计费用的相关关系则不显著;对异常审计费用研究发现,会计税收差异对正向异常审计费用有显著正向影响,但是与负向异常审计费用的线性关系则不显著。这一结果一定程度上表明会计税收差异将导致会计师事务所投入更多的审计资源、面临更高的审计风险,因此会要求更高的审计费用和风险溢价,但是采用低价策略的会计师师事务所对该指标蕴含的风险并未引起足够的重视;市场化程度对会计税收差异与审计费用及正向异常审计费用的正相关关系具有强化作用。本文的创新之处有两点:第一,发现会计税收差异与正向异常审计费用存在显著的正相关关系,与负向异常审计费用不存在显著的线性相关关系。。以现有会计税收差异与审计费用相关文献为基础,本文更为深入地研究了会计税收差异对异常审计费用的影响,发现会计税收差异会对正向异常审计费用产生正向影响,但是并没有发现会计税收差异与负向异常审计费用之间存在线性相关关系,能够为监管部门监管和事务所定价提供借鉴。第二,引入市场化进程调节变量,探讨了市场化进程对于会计税收差异与审计费用的关系的强化作用。验证市场化进程对会计税收差异与审计费用相关关系的影响机制,为理论研究提供了新的视角。
[Abstract]:In the accounting information quality inspection in 2015, China's total of 91 accountants, 159 certified public accountants to be punished. Some firms exist disorderly competition, audit pricing is too low. At present, China's audit pricing is the lack of a sound system of unified, CPA is in consultation with the customer to fully audit fee. Considering the possible causes of audit risk, establish reasonable audit plan, the implementation of appropriate audit procedures, to ensure the quality assurance business. Accounting tax differences as the difference between accounting income and taxable income, the enterprise accounting standards and income tax law system caused by different, but also contains the earnings management and tax avoidance. The information can provide further information for auditors. Large differences may lead to a decline in corporate earnings quality, reduce investment efficiency of enterprises Business continued to decline, resulting in tax audit concerns, but investors may not fully interpret the information, resulting in the loss of investment. The marketization process as the embodiment of the institutional environment, is the enterprise management and the audit of the external environment, and also to some extent affected the audit risk and audit fees based on. For this, this paper focuses on the relationship between accounting tax differences and audit fees, and regulates the market process. In order to provide reference for the supervision department, accounting firms. On accounting tax differences, basis of marketization and audit fees of three relevant theoretical analysis and literature review, analysis of the differences of tax accounting the audit fee, the mechanism and the process of marketization of the relationship between accounting tax differences and audit fees, and put forward the hypothesis. According to research needs, the paper takes 2010-201 4 years A shares of listed companies as sample, comprehensive descriptive statistics, correlation test and multiple regression method to study the influence of accounting tax differences on audit fees, and regulates the market process. The results show that the difference of tax accounting has a positive impact on audit fees; accounting tax differences will be further divided into large differences in tax accounting tax the difference with the small accounting, found a significant positive correlation between large and small and the correlation between audit fees, audit fees and the difference is not significant; on the cost of abnormal audit, accounting and tax differences have a significant positive effect on the positive abnormal audit fees, but with a negative linear relationship between abnormal audit fees is not significant. The extent of accounting tax differences will lead to the accounting firm to invest more audit resources that face higher audit risk, and therefore will Requirements of audit fees and the risk premium is higher, but the accounting firm division of low price strategy is not paid enough attention to the risk of the index contains; the degree of marketization is positively related to accounting tax differences and audit fees and audit fees has a strong positive abnormal effect. This paper has two innovations: first, found there is a significant positive correlation between accounting and tax differences between positive and negative abnormal audit fees, abnormal audit fees has no significant linear relationship. Based on the existing accounting tax differences associated with audit fees in the literature, more in-depth study of the impact of accounting tax differences on abnormal audit fees and accounting tax differences will be found have a positive effect on the positive abnormal audit fees, but did not find differences between accounting and tax and negative abnormal audit fees and there is a linear phase Close relationship, to provide a reference for the supervision departments and firm pricing. Second, the introduction of market-oriented process variable, discusses the strengthening effect of the marketization process for the relationship between accounting tax differences and audit fees. To verify the influence mechanism of marketization process on the relationship between accounting and tax differences related to audit fees, provides a new perspective for theory research.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51;F239.4

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