媒体监督、内部控制质量与审计师变更

发布时间：2018-04-03 16:58

本文选题：审计师变更　切入点：媒体监督　出处：《内蒙古财经大学》2017年硕士论文

【摘要】：随着全球经济一体化的快速发展,人们对信息的获取和使用更加方便、快捷,媒体已经逐渐变成了传递信息不可或缺的重要通道,而且在投资者眼中媒体已经成为除法律外越来越重要的外部治理机制。2010年发生的胜景山河造假上市;2011年发生的紫鑫药业财务造假事件均是由媒体率先曝光,随后受到监管机构对其公司治理问题进行调查并实施处罚。上市公司财务造假的违规行为不仅阻碍了资本市场的有效运行,还损害了投资者和社会公众的正当权益。近年来,我国资本市场上审计师变更事件呈愈加频繁的现象,企业的管理层因受到个人利益的驱动,扭曲真实的财务状况和经营成果,选择变更会计师事务所来规避对上市公司声誉不利的审计意见,严重误导政府和监管机构的有效监管。同时由于审计市场的激烈竞争,部分会计师事务所出于自身生存和利益的动机不得不屈从于管理层,满足管理层的盈余管理目的,使得审计师放弃职业操守及公正、客观的审计要求。这种现象影响了审计师的独立性同时阻碍了审计市场的良性发展。内部控制作为公司的重要内部治理机制有利于公司治理,有效的内部控制可以降低诉讼风险,节约审计成本,提高审计效率。那么内控信息是否也能影响审计师的变更呢?以上现象越来越引起了学术界的关注。本文从外部治理角度选择媒体负面报道和内部治理角度以内部控制质量两个视角研究其对审计师变更的治理作用,并进一步探讨了内部控制质量与媒体监督对审计师变更的深层调节影响,不仅丰富了对于审计师变更的相关研究,还为理解媒体监督和内部控制所发挥的公司治理作用提供了新的研究视角。围绕以上主题,首先对国内外关于媒体监督、内部控制质量及审计师变更一系列相关文献进行归类和整理,同时以委托代理理论、声誉理论、信号传递理论和保险理论为基础,从理论上分析了内部控制质量、媒体监督以及二者的相互关系对审计师变更的可能影响,提出了研究假设。通过运用SPSS19.0统计分析软件对2013-2015年主板A股上市公司数据进行分析验证。经检验本文发现:媒体的负面报道越多,越容易发生审计师变更;并且在内部控制质量低的环境下,也容易发生上市公司审计师变更,进一步分析发现:高质量的内部控制会削弱媒体报道对审计师变更的影响。基于上述研究结论,本文从媒体监督、内部控制质量、审计师变更三个不同的主体角度分别提出了相关的政策建议。
[Abstract]:With the rapid development of global economic integration, people's access to and use of information is more convenient and fast, the media has gradually become an indispensable and important channel for the transmission of information.Moreover, in the eyes of investors, the media has become an increasingly important external governance mechanism in addition to the law. In 2010, the Shengjing Mountain River fake listed; in 2011, the financial fraud of Zixin Pharmaceutical was first exposed by the media.They were then investigated and punished by regulators for their corporate governance problems.The illegal behavior of financial fraud of listed companies not only hinders the effective operation of capital market, but also damages the legitimate rights and interests of investors and the public.In recent years, auditor changes have become more and more frequent in China's capital market. The management of enterprises is driven by personal interests and distorts the real financial situation and operating results.Choosing to change the accounting firm to avoid the bad audit opinion on the reputation of the listed company, seriously mislead the effective supervision of the government and the regulatory agency.At the same time, due to the fierce competition in the audit market, some accounting firms have to submit to the management for their own survival and interests, to meet the management's earnings management purposes, so that auditors give up their professional integrity and fairness.Objective audit requirements.This phenomenon affects the auditor's independence and hinders the sound development of the audit market.As an important internal governance mechanism, internal control is beneficial to corporate governance. Effective internal control can reduce litigation risk, save audit cost and improve audit efficiency.Can internal control information also affect auditor changes?The above phenomenon has attracted more and more attention from academic circles.In this paper, we choose negative media reports and internal governance from the external governance perspective to study the governance effect of internal control quality on auditor change.Furthermore, it discusses the influence of internal control quality and media supervision on auditor change, which not only enriches the research on auditor change, but also discusses the influence of internal control quality and media supervision on auditor change.It also provides a new perspective for understanding the corporate governance role of media supervision and internal control.Focusing on the above topics, this paper first classifies and collates a series of related documents on media supervision, internal control quality and auditor change at home and abroad. At the same time, it is based on principal-agent theory, reputation theory, signal transmission theory and insurance theory.This paper theoretically analyzes the possible influence of internal control quality, media supervision and the relationship between them on auditor change, and puts forward the research hypothesis.This paper analyzes and verifies the data of A-share listed companies on the main board in 2013-2015 by using SPSS19.0 statistical analysis software.It is found that the more negative reports in the media, the more easily auditor changes occur, and in the environment of low internal control quality, auditor changes are also easy to occur in listed companies.Further analysis shows that high-quality internal control weakens the impact of media coverage on auditor changes.Based on the above conclusions, this paper puts forward the relevant policy recommendations from three different aspects: media supervision, internal control quality and auditor change.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206;F275;F239.4

【参考文献】