财务困境、公司治理与审计师变更

发布时间：2018-03-09 03:38

本文选题：审计师变更　切入点：财务困境　出处：《湖南大学》2005年硕士论文　论文类型：学位论文

【摘要】：审计师变更因其潜在不利的经济后果成为理论界与实务界关注的焦点，近年来有关审计师变更的实证研究取得了较为丰硕的成果。然而，关于审计师变更的现有研究方法大多奉行“拿来主义”，鲜有对研究方法的创新或对研究领域的拓展。财务困境公司作为上市公司中的特殊群落，由于其财务状况的异常特征和证券监管部门对他们的特殊监管，使其成为我们研究审计师变更及相关的审计意见购买经济后果的极好机会或平台；公司治理作为现代企业中最重要的一项制度安排，它的完善程度直接制约着上市公司治理的效率及其财务状况的优劣程度。财务状况与公司治理分别从不同的侧面或角度展示出上市公司的基本特征，两者之间既相互彼此影响，又共同对审计师变更发生作用。虽然，合理借鉴现有成熟的研究方法可以节约学者们在研究上的学习成本，但中国证券市场独有的神秘面纱，使得我们对财务状况、公司治理与审计师变更三者之间关系的研究，需要关注中国特殊的制度背景和上市公司特征，并对相关研究方法进行必要的调整，才能对中国证券市场上的审计师变更情况获得更深入的理解，为中国证券市场的有效监管提供有价值的实证依据。因而，本文以陷入财务困境的上市公司作为研究的切入点，在前人研究的基础上，运用Logistic回归模型来分析研究财务困境、公司治理对审计师变更的影响，并考虑监管环境变化对其审计师变更产生的影响，进而考察中国采取的有关审计师变更监管措施的实际作用效果。本文以2002、2003年深沪两市接受特别处理的A股上市公司为研究对象，着重考察财务特征变量和公司治理特征变量对审计师变更产生的影响。研究结果发现：财务特征变量与审计师变更之间不存在显著的相关性；公司治理特征变量与其具有一定的相关性，且第一大股东的比例越大越倾向于保持与现任审计师的合作关系。另外，作者还单独考察了2001年监管环境改变对上述研究结论的影响，结果发现，监管政策的制定与出台，使陷入财务困境的上市公司变更审计师的倾向性增大。
[Abstract]:Auditor change has become the focus of attention in the theoretical and practical circles because of its potential adverse economic consequences. In recent years, the empirical research on auditor change has made a lot of achievements. Most of the existing research methods on auditor change are "latticism", there is little innovation in research methods or expansion of research field. Companies with financial difficulties are a special community of listed companies. Due to the abnormal characteristics of its financial situation and the special supervision of securities regulatory authorities, it becomes an excellent opportunity or platform for us to study the financial consequences of auditor changes and related audit opinions; Corporate governance is the most important institutional arrangement in modern enterprises. The degree of perfection directly restricts the efficiency of corporate governance and the quality of its financial status. The financial situation and corporate governance respectively show the basic characteristics of listed companies from different sides or angles, both of which influence each other. We can use the existing mature research methods reasonably for reference to save scholars' learning costs in their research, but the mysterious veil unique to the Chinese securities market makes us feel about our financial situation. In order to study the relationship between corporate governance and auditor change, we should pay attention to the special institutional background of China and the characteristics of listed companies, and make necessary adjustments to the relevant research methods. In order to gain a deeper understanding of the auditor change in China's securities market and provide a valuable empirical basis for the effective supervision of China's securities market, this paper takes listed companies in financial distress as the starting point for research. On the basis of previous studies, this paper uses Logistic regression model to analyze the impact of financial distress, corporate governance on auditor change, and consider the impact of the change of regulatory environment on auditor change. Then it examines the actual effect of the relevant auditor change regulatory measures adopted in China. This paper takes the A-share listed companies in Shenzhen and Shanghai stock markets as the research objects, which received special treatment in 2002 and 2003. The research results show that there is no significant correlation between financial characteristic variables and auditor changes; The characteristic variables of corporate governance have some correlation with them, and the larger the proportion of the largest shareholder, the more inclined to maintain the cooperative relationship with the current auditor. The author also examines the influence of the change of regulatory environment on the above conclusions in 2001. The results show that the formulation and introduction of regulatory policy increases the tendency of listed companies in financial distress to change auditors.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.22

【引证文献】