会计师事务所做大做强走出去与审计质量的提高

发布时间：2018-08-10 21:13

【摘要】：审计质量是维系会计师事务所发展壮大的生命线。为了提高我国本土事务所的审计质量，参与国际竞争，我国政府在2007-2009年密集出台了一系列有利的政策来促进本土事务所做大做强走出去。本文以此为切入点，进行横向和纵向的对比研究。研究发现，事务所合并后审计质量显著提高；相对于非合并所，合并所审计质量更高。走出去后事务所审计质量显著提高；相对于非走出去所，走出去所审计质量更高。说明，我国做大做强走出去战略实施初见成效。本文分为5章。章节安排如下：第1章为绪论。分析我国本土事务所做大做强走出去的战略背景，在我国出台一系列政策的导向下，一批规模较大、资质较高的事务所开始涉足境外市场，拓展海外业务。对相关合并的动因与经济后果进行文献综述，然后是论文写作的研究思路和研究方法，最后对论文的创新点和拟解决的问题进行阐述。第2章为做大做强走出去动因、现状分析和理论基础。对我国本土事务所做大做强走出去结合我国的现实国情，深入分析其动因和战略导向下的做大做强走出去的现状。然后以规模经济理论、“声誉”理论和“深口袋”理论等作为做大做强走出去的理论基础。第3章为研究假设的提出。针对审计质量不易观测的现实，我们对经常用来替代审计质量的替代变量进行了综述和评价。经过评价分析，我们选择用盈余管理来测度审计质量。接着对描述盈余管理的修正的JONES模型进行介绍，针对我国事务所新一轮合并浪潮和积极走出境外提出4条假设。第4章为实证检验过程及结果分析。此部分为本篇论文的重点，分为两大块。一块，为合并的相关实证研究；一块，为走出去的相关实证研究。研究发现，四个假设均通过假设检验。最后是，模型的稳健性检验。第5章研究结论及政策建议。本部分针对第4章的研究，给出本文的研究结论。同时，提出一些可行性的建议，，为我国本土事务所进一步做大做强走出去提供借鉴。同时论文在文章的结尾处分析了本文的缺点和不足，为以后的研究作展望。
[Abstract]:Audit quality is the lifeline to maintain the development of accounting firms. In order to improve the audit quality of our local firms and participate in international competition, our government issued a series of favorable policies in 2007-2009 to promote the local firms to go out. This article regards this as the breakthrough point, carries on the horizontal and the longitudinal contrast research. The results show that the audit quality of the merged firms is significantly improved, and that of the merged firms is higher than that of the unmerged firms. After going out, the audit quality of the firm is improved significantly, and the audit quality of the going out is higher than that of the non-going out. Explain, our country grows bigger and stronger go out the strategy to carry out initial effect. This paper is divided into five chapters. The chapter is arranged as follows: chapter 1 is an introduction. Under the guidance of a series of policies issued by our country, a group of large and highly qualified firms began to set foot in the overseas market and expand their overseas business. This paper makes a literature review of the causes and economic consequences of the merger, then the research ideas and research methods of the thesis writing, and finally expounds the innovation of the paper and the problems to be solved. Chapter 2 is the motivation, current situation analysis and theoretical basis. According to the actual situation of our country, this paper analyzes the current situation of "bigger and stronger going out" under the direction of its motivation and strategy. Then the scale economy theory, reputation theory and deep pocket theory are taken as the theoretical basis of going out. The third chapter is the research hypothesis. In view of the fact that audit quality is difficult to observe, we summarize and evaluate the alternative variables that are often used to replace audit quality. After evaluation and analysis, we choose to use earnings management to measure audit quality. Then it introduces the modified JONES model to describe earnings management and puts forward four hypotheses for the new wave of merger of Chinese firms and actively going out of the country. Chapter 4 is empirical test process and result analysis. This part is the focus of this paper, divided into two parts. One for the merger of the relevant empirical research; one for the going out of the relevant empirical research. The study found that all four hypotheses passed the hypothesis test. Finally, the robustness test of the model. Chapter 5: conclusions and policy recommendations. In this part, the conclusion of this paper is given according to the research in Chapter 4. At the same time, some feasible suggestions are put forward to provide reference for local firms to go out. At the end of the paper, the shortcomings and shortcomings of this paper are analyzed, and the future research is prospected.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F239.4

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