政府监管、审计声誉与审计质量

发布时间：2018-04-01 17:40

本文选题：政府监管　切入点：市场机制　出处：《四川师范大学》2017年硕士论文

【摘要】：市场经济的发展离不开制度的规范与完善的中介服务,会计师事务所作为中介组织,既是市场条件下联系政府、企业与社会公众的纽带和桥梁,其提供的审计服务又是资本市场有序运作的重要保障,审计质量的高低直接关系着资本市场运作的效率。我国注册会计师行业在政府、行业专家以及执业人员的共同努力下,得到了快速发展。然而,在注册会计师行业迅速发展的同时,国内审计失败的案例也接连发生。2002年,我国政府收回行业协会的行政监管职能,对注册会计师行业开始采取政府监管模式。随着我国市场经济的不断推进,政府监管在审计市场中是否真正起到了帮助作用,政府监管对审计质量的影响究竟如何,政府借助强制力制定一系列规则、标准后,对市场机制的自主运行又有何影响,基于这些问题,本文从注册会计师执行证券期货业务许可证管理制度的角度,以审计声誉作为审计市场机制的典范,对审计监管、审计声誉以及审计质量三者的内在逻辑关系进行研究。本文从理论上分析了我国政府监管的动因、审计声誉的形成路径与作用机制,并结合我国重大政治会议报告对政府监管与市场机制的关系进行了梳理。在理论分析基础上,本文选取2010-2015年所有非金融类行业A股上市公司为研究样本,以审计报告激进度作为审计质量衡量指标进行实证研究,一方面以监管政策发布前后两个时期为切入点对政府监管与审计质量的关系进行验证,另一方面以连续三年位列“中国会计师事务所综合评价前百家排行榜”前十位的会计师事务所为高声誉事务所代表对审计声誉与审计质量的关系进行验证,最后通过引入交互项以及分组检验的方法对政府监管和审计声誉机制相互关系以及两者对审计质量的共同作用进行验证。通过以上理论分析与实证研究,本文得到如下结论:(1)政府监管行为从整体上显著促进了会计师事务所审计质量的提高;(2)审计声誉机制在我国审计市场已经建立并得到有效发挥,即审计声誉能够显著促进会计师事务所审计质量提高;(3)政府监管与审计声誉机制存在替代关系,一方面,政府监管对高声誉会计师事务所审计质量的促进作用显著性降低,审计声誉对政府监管的作用发挥起到了干扰作用,另一方面,在政府监管后,审计声誉对审计质量的促进作用减弱,即政府监管措施让审计市场中声誉机制的有效发挥受到了限制。
[Abstract]:The development of the market economy can not be separated from the regulation of the system and the perfect intermediary service. As an intermediary organization, the accounting firm is the link and bridge between the government, the enterprise and the public under the market conditions. The audit service it provides is also an important guarantee for the orderly operation of the capital market, and the audit quality is directly related to the efficiency of the operation of the capital market. However, with the rapid development of the CPA industry, the failure of domestic audit has occurred one after another. In 2002, the government of our country withdrew the administrative supervision function of the trade association. With the development of the market economy in our country, whether the government supervision has really helped the audit market, and how does the government supervision affect the audit quality? The government makes a series of rules with the help of coercive force, and what impact does the standard have on the independent operation of the market mechanism? based on these problems, this paper, from the point of view of implementing the license management system of securities and futures business by certified public accountants, Taking audit reputation as the model of audit market mechanism, this paper studies the internal logical relationship among audit supervision, audit reputation and audit quality. The formation path and function mechanism of audit reputation, combined with the report of major political conference of our country, combed the relationship between government supervision and market mechanism. On the basis of theoretical analysis, In this paper, all A-share listed companies in non-financial industries from 2010 to 2015 are selected as research samples, and the radicalization of audit reports is used as an index to measure audit quality. On the one hand, the relationship between government supervision and audit quality is verified by the two periods before and after the release of the regulatory policy. On the other hand, for the third consecutive year, the top 10 accounting firms ranked in the Top 100 list of Comprehensive Evaluation of Chinese Accounting firms are representatives of high reputation firms to verify the relationship between audit reputation and audit quality. Finally, the relationship between government supervision and audit reputation mechanism and the interaction between them on audit quality are verified by introducing interactive items and grouping test. In this paper, the following conclusions are drawn: 1) Government supervision has significantly promoted the improvement of audit quality of accounting firms on the whole) the audit reputation mechanism has been established in our country's audit market and has been effectively brought into play. That is, audit reputation can significantly promote the audit quality of accounting firms. (3) there is a substitute relationship between government supervision and audit reputation mechanism. On the one hand, the role of government supervision in promoting audit quality of high reputation accounting firms is significantly reduced. Audit reputation interferes with the role of government supervision. On the other hand, after government supervision, audit reputation plays a weaker role in promoting audit quality. That is, government regulation limits the effective performance of reputation mechanism in audit market.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D630.9;F239.4

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