高管事务所关联、制度环境与审计质量

发布时间：2018-11-13 19:26

【摘要】：关于审计质量的研究一直是国内外理论界与实务界持续关注的焦点。审计质量的高低是审计赖以生存和发展的基础,直接影响到审计作为外部治理机制职能的发挥。近年来,源于美国安然事件、澳大利亚HIH保险公司破产事件及日本东芝财务丑闻事件的发生,各国监管者相继颁布法案并针对"高管事务所关联"行为出台了一系列措施,以强调审计人员的责任和义务。受各国颁布法案的影响,我国政府监管部门也开始关注高管事务所关联现象,并于2010年首次对会计师事务所前合伙人做出一年时间的"冷却期"限制。相较于监管部门的当机立决,学者们对此话题仍有争议。学者们虽然大多数认为事务所关联会导致审计独立性的妥协,但是否损害审计质量并未得出一致结论。此外,制度环境作为资本市场有效运行的宏观环境,对审计师的审计供给行为具有重要影响。与西方发达国家相比,我国资本市场起步较晚,发展还不够成熟,但各地区的经济发展程度和市场制度环境存在显著差异。鉴于此,本文从高管事务所关联这一因素入手,分析其对审计质量的影响,并进一步探讨在不同制度环境下高管事务所关联对审计质量的影响是否存在差异,探求制度环境在我国资本市场运行中发挥的作用。本文共分为五个章节。第一章是绪论。本章主要介绍了本文的研究背景、研究意义、研究思路及研究创新点,回顾了国内外关于高管事务所关联的相关研究及审计质量影响因素的相关文献。第二章是相关概念和理论基础。本章对研究对象的相关概念进行界定,并对委托代理理论、信息不对称理论、有效市场理论、保险理论及理性选择理论等理论基础进行了阐述。第三章是理论分析及假设。本章首先描述了我国上市公司高管事务所关联的发展现状,其次分析了高管事务所关联对审计质量的影响机制,最后对高管事务所关联、制度环境与审计质量的关系从理论上加以探讨并提出本文的研究假设。第四章为实证研究。本章选取了2011-2014年我国资本市场中存在事务所关联的全部A股上市公司为研究样本,设计变量指标并构建多元回归模型,运用SAS 9.1软件对高管事务所关联、制度环境与审计质量的研究假设进行了实证分析。第五章为研究结论及政策建议。研究发现:(1)高管事务所关联与审计质量之间显著负相关,即存在高管事务所关联的上市公司在审计中能够获得更大的盈余管理空间,也更容易获得标准审计意见;(2)制度环境越好,越能够抑制高管事务所关联与审计质量之间的负相关关系。这表明外部审计治理作用的发挥有赖于良好的制度环境,因而建设良好的制度环境对于会计师事务所的健康运行具有重要意义。
[Abstract]:The research on audit quality has been the focus of theoretical and practical circles at home and abroad. The quality of audit is the basis of the survival and development of audit, which directly affects the function of audit as an external governance mechanism. In recent years, as a result of the Enron incident in the United States, the bankruptcy of Australia's HIH Insurance Company and the Toshiba financial scandal in Japan, regulators in various countries have promulgated bills and issued a series of measures against the "association of executive firms". To emphasize the responsibilities and obligations of auditors. Under the influence of laws issued by various countries, government regulators have also begun to pay attention to the phenomenon of executive relationship, and in 2010 for the first time to the accounting firm's former partners to impose a one-year "cooling-off period". Compared with the immediate decision of regulatory authorities, scholars are still controversial on this topic. Although the majority of scholars think that firm association will lead to compromise of audit independence, but whether the audit quality is damaged has not reached a unanimous conclusion. In addition, the institutional environment, as a macro environment for the effective operation of capital markets, has an important impact on auditors' audit supply behavior. Compared with the western developed countries, the capital market of our country starts relatively late, and the development is not mature enough, but the degree of economic development and the market system environment of different regions have significant differences. In view of this, this article starts with the factor of executive firm association, analyzes its influence on audit quality, and further discusses whether there are differences in the influence of executive firm association on audit quality under different system environment. To explore the role of institutional environment in the operation of China's capital market. This paper is divided into five chapters. The first chapter is the introduction. This chapter mainly introduces the research background, research significance, research ideas and research innovation, and reviews the related research and audit quality influencing factors related to senior management firms at home and abroad. The second chapter is related concepts and theoretical basis. This chapter defines the related concepts of the research object, and expounds the theoretical basis of principal-agent theory, information asymmetry theory, efficient market theory, insurance theory and rational choice theory. The third chapter is theoretical analysis and hypothesis. This chapter firstly describes the development of the relationship between the executive firms of listed companies in China, then analyzes the impact mechanism of the association of the executive firms on the audit quality, and finally, the relationship of the executive firms. The relationship between institutional environment and audit quality is discussed theoretically and the research hypotheses of this paper are put forward. Chapter four is an empirical study. This chapter selects all A-share listed companies in the capital market of our country from 2011-2014 as the research sample, designs the variable index and constructs the multivariate regression model, and uses SAS 9.1 software to associate the executive firm. The research hypotheses of institutional environment and audit quality are analyzed empirically. The fifth chapter is the conclusion of the research and policy recommendations. The findings are as follows: (1) there is a significant negative correlation between the relationship between executive firms and audit quality, that is, the listed companies with the association of executive firms can obtain more space of earnings management in the audit, and also get the standard audit opinion more easily; (2) the better the institutional environment, the more can restrain the negative correlation between executive firm association and audit quality. This indicates that the function of external audit governance depends on a good institutional environment, so the construction of a good institutional environment is of great significance to the healthy operation of accounting firms.
【学位授予单位】：安徽大学
【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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