我国上市公司审计质量与会计师事务所规模关系的实证研究

发布时间：2018-03-10 00:20

本文选题：事务所规模　切入点：因子-聚类分析　出处：《福州大学》2011年硕士论文　论文类型：学位论文

【摘要】：上市公司审计质量与会计师事务所规模关系的研究历来都是学术界和理论界研究的重要议题，特别是在2006年9月29日，中国注册会计师协会发布了《关于推动会计师事务所做大做强的意见》公告，此后，事务所之间的合并便风起云涌。加之，随着我国经济的高速发展，会计、审计服务市场的开放，我国会计师事务所正朝着上规模、上水平的方向前进，那么不同规模事务所审计后的审计质量是否存在差异就是一个值得探讨的问题。然而，在我国，理论界和实务界对审计质量与事务所规模关系看法存在争议，因此本文决定选取2007-2008年沪深两市上市公司及其主审会计师事务所作为研究。首先，本文简要介绍审计质量、会计师事务所规模的含义、衡量指标、影响审计质量的因素以及当前我国审计质量的现状，并从委托代理理论、规模经济理论以及声誉理论方面分析审计质量与会计师事务所规模的关系；其次，从博弈论的角度分析了不同注册会计师之间、企业管理当局与注册会计师之间、监管者与被监管之间的行为特征和行为模式；紧接着，采用因子-聚类分析对我国会计师事务所规模进行识别，在一定程度上分出大、中、小三组不同规模事务所，研究发现，我国审计市场的大所是由国际“四大”在国内的合作所和本土大所组成的，大、中、小事务所在规模上存在显著的差异，这说明聚类的效果是可以的。在此基础上，我们采用横截面修正的Jones模型计量审计质量，通过分组对比研究不同规模事务所对审计质量的影响，主要从描述性统计和多因素分析方面两两进行对比，结果发现上市公司审计质量与会计师事务所规模之间不存在正相关关系，并对出现不显著的正相关关系进行分析。最后，本文对完善我国事务所规模化发展提出了政策建议，要从健全相关法律法规，加大惩治力度、加快改革会计师事务所组织体制的步伐，确立有限责任合伙制事务所的地位、完善会计师事务所的内部治理机制以及支持和引导有一定条件的会计师事务所规模化发展等四个方面着手来提高审计质量。
[Abstract]:The research on the relationship between audit quality of listed companies and the scale of accounting firms has always been an important topic in academic and theoretical circles, especially in September 29th 2006. The Chinese Institute of Certified Public Accountants issued a notice on "opinions on promoting the size and strength of accounting firms." since then, mergers between firms have been surging. In addition, with the rapid economic development of our country, accounting, With the opening of the audit service market, the accounting firms in our country are moving towards the upper scale and the higher level, so whether there are differences in the audit quality after the audit of the different size firms is a problem worth discussing. However, in our country, there is controversy between audit quality and firm size in theory and practice circles. Therefore, this paper chooses listed companies and their audit firms in Shanghai and Shenzhen stock markets in 2007-2008 as the research. This paper briefly introduces the audit quality, the meaning of the scale of the accounting firm, the measurement index, the factors that affect the audit quality and the current situation of the audit quality in China, and introduces the principal-agent theory. This paper analyzes the relationship between audit quality and the scale of accounting firm from the aspect of scale economy theory and reputation theory. Secondly, it analyzes the relationship between different CPA, enterprise management authority and CPA from the angle of game theory. Then, the scale of accounting firms in China is identified by factor-cluster analysis, and to a certain extent, three groups of firms of different sizes are divided into three groups. The audit market of our country is composed of international "four big" domestic cooperation institutes and local ones. There are significant differences in the scale of large, medium and small firms, which shows that the effect of clustering is possible. We use cross-section modified Jones model to measure audit quality, and study the impact of different size firms on audit quality by grouping comparison, mainly from descriptive statistics and multi-factor analysis. The results show that there is no positive correlation between the audit quality of listed companies and the scale of accounting firms. Finally, this paper puts forward some policy suggestions to improve the scale development of Chinese firms. It is necessary to improve relevant laws and regulations, increase punishment, speed up the pace of reforming the organizational system of accounting firms, and establish the status of limited partnership firms. To improve the audit quality, we should perfect the internal governance mechanism of accounting firms and support and guide the large-scale development of accounting firms with certain conditions.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F239.4;F276.6

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