内部控制缺陷披露与审计师变更研究

发布时间：2018-04-11 11:21

本文选题：内部控制缺陷披露 + 审计师变更　；参考：《北京交通大学》2017年硕士论文

【摘要】：内部控制和外部审计从产生、演进到彼此的互动都具有非常紧密的联系,良好的内部控制对审计工作的开展有着积极的促进作用,二者也同时从企业的内部和外部有效地提升组织效率。根据已有的研究文献,对审计师变更因素的研究多聚焦于前期审计意见、被审计的公司规模、主营业务变动以及增发配股等,但基本上没有学者把内部控制缺陷披露和审计师变更联系起来。内部控制缺陷披露向利益相关者传递了企业的公司治理和运营状况,继而影响了审计师的审计风险控制,带来审计师变更的可能。本文将对这种联系进行详尽的阐述,为日后学者们的研究提供参考。本文通过对国内外内部控制及审计师变更既有研究成果的梳理、分析及研究,进而以委托代理理论、信号不对称理论、信号传递理论和受托经济责任理论等相关理论为基础,探索二者之间的关系。运用Probit回归检验的方法,选取了2012-2015年中国A股上市公司的数据,来验证上市公司内部控制缺陷披露和审计师变更之间的关系。研究结果表明,上市公司内部控制缺陷披露与审计师变更呈显著正相关关系,披露的内部控制缺陷越严重,越容易导致审计师变更,且若企业连续披露内部控制缺陷,则更倾向于变更审计师。根据实证研究结果,本文从监管部门、上市公司和外部审计三个层面提出了针对内部控制缺陷披露和审计师变更的政策建议,并阐述了本文的研究局限性,点明了未来的研究方向。
[Abstract]:Internal control and external audit are closely related to each other from the emergence, evolution to mutual interaction, good internal control has a positive role in promoting the development of audit work.At the same time, both improve the efficiency of the organization effectively from the inside and outside of the enterprise.According to the existing research literature, the research on the factors of auditor change mostly focuses on the previous audit opinion, the size of the audited company, the change of the main business and the issue of additional shares, etc.However, there is basically no scholar linking the disclosure of internal control defects with the change of auditors.The disclosure of internal control defects conveys the corporate governance and operation status of the enterprise to the stakeholders, and then affects the audit risk control of the auditor, which leads to the possibility of auditor change.This article will elaborate this connection in detail, and provide reference for the future research of scholars.In this paper, the existing research results of internal control and auditor change at home and abroad are summarized, analyzed and studied, and then based on principal-agent theory, signal asymmetry theory, signal transmission theory and fiduciary economic responsibility theory, etc.Explore the relationship between the two.By using the Probit regression test, the data of Chinese A-share listed companies from 2012-2015 are selected to verify the relationship between the disclosure of internal control defects and the change of auditors.The results show that there is a significant positive correlation between the disclosure of internal control defects and the change of auditors. The more serious the disclosure of internal control defects, the easier it is to cause auditor changes, and if the enterprises continuously disclose internal control defects,It is more likely to change auditors.According to the results of empirical research, this paper puts forward some policy suggestions on internal control defect disclosure and auditor change from three aspects of supervision department, listed company and external audit, and expounds the limitations of this research.The future research direction is pointed out.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】