事务所转制对上市公司内控信息披露质量的影响研究

发布时间：2018-06-29 03:54

本文选题：有限责任制 + 特殊普通合伙制　；参考：《湘潭大学》2017年硕士论文

【摘要】：自2002年美国SOX法案颁发后,我国于2006年6月5日和2006年9月28日,分别颁发了《上海证券交易所上市公司内部控制指引》和《深圳证券交易所上市公司内部控制指引》,开启了我国强制披露内控信息的大门;并于2008年5月22日和2010年4月26日,相继发布《企业内部控制基本规范》以及《企业内部控制配套指引》,在要求强制披露内部控制信息的同时,开始强制执行内部控制审计。在要求强制披露内部控制信息的背景下,内控信息披露质量受到哪些因素的影响,成了众多学者的研究对象;并且随着我国鉴证制度由内控审核向内控审计的逐步迈进,外部审计的重要性凸显出来,人们开始不只把影响因素的研究对象关注焦点放在上市公司本身的治理结构或者公司特征上,也开始转移到外部审计机构上。会计师事务所通过执行内控审计,合理保障着被审计单位的内控信息披露质量。本文以2010-2014年A股上市公司为研究样本,从签字审计师层面研究会计事务所转制对上市公司内控信息披露质量的影响。由于我国的审计报告必须由一名对审计项目负最终复核责任的合伙人和一名负责该项目的注册会计师签名盖章,所以审计报告相对应的法律责任自然落到签字审计师身上,并且事务所由有限责任制改为特殊普通合伙制后,失职的签字审计师由以出资额为限承担有限责任转变为承担无限责任,承担法律责任和赔偿风险提高,签字审计师可能会变得更加独立和谨慎,因此,他们在执行内控审计时,对上市公司的内控信息披露质量会要求更为严格研究。结果表明,事务所从有限责任制转变为特殊普通合伙制以后,对公司的内控信息披露质量有促进作用。说明特殊普通合伙制对审计师的审计行为产生了预期的政策治理效果,并也为有效保障内部控制信息披露质量提供理论依据。
[Abstract]:On June 5, 2006 and September 28, 2006, the Sox Act was enacted in the United States of America. The "guidelines on Internal Control of listed companies in Shanghai Stock Exchange" and "guidelines on Internal Control of listed companies in Shenzhen Stock Exchange" have been issued respectively, which have opened the door of compulsory disclosure of internal control information in China; and on May 22, 2008 and April 26, 2010, The basic norms of internal control of enterprises and the supporting guidelines of internal control of enterprises have been issued one after another, requiring the mandatory disclosure of internal control information, and beginning to enforce the internal control audit at the same time. In the context of mandatory disclosure of internal control information, what factors affect the quality of internal control information disclosure, which has become the research object of many scholars; and with the gradual progress from internal control audit to internal control audit, The importance of external audit has been highlighted. People begin to focus not only on the governance structure or corporate characteristics of listed companies, but also on external audit institutions. Accounting firms can reasonably guarantee the quality of internal control information disclosure by performing internal audit. This paper takes A share listed companies from 2010-2014 as a sample to study the influence of accounting firm transformation on the quality of internal control information disclosure of listed companies from the level of signed auditor. Since the audit report of our country must be signed and sealed by a partner who is ultimately responsible for the audit project and a certified accountant who is responsible for the project, the corresponding legal responsibility for the audit report naturally falls on the signed auditor. After the firm changed from a limited liability system to a special ordinary partnership, the dereliction of duty of the signed auditor changed from limited liability to unlimited liability and increased legal liability and compensation risk. Signing auditors may become more independent and cautious, so they will require more rigorous research on the quality of internal control disclosure of listed companies when performing internal control audits. The results show that the change of firm from limited responsibility system to special general partnership can promote the quality of internal control information disclosure. It shows that the special common partnership has the expected effect of policy governance on auditors' audit behavior, and also provides the theoretical basis for ensuring the quality of internal control information disclosure.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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