会计师事务所行业专长与审计市场绩效的相关性研究

发布时间：2018-11-25 08:19

【摘要】：独立审计制度是资本市场健康有序发展的基础性制度之一,旨在实现资本市场资源的有效配置,而良好的审计市场绩效是实现这一目标的保证。自1993年,毕马威会计师事务所(KPMG)按照行业服务线对其组织结构进行重组以来,国际四大均表现出了行业专业化经营的特征,同时这种现象已经倍受国外研究人员的关注。而国内学术界对行业专长的关注相对较少,大量的有关会计师事务所的文献都是从事务所的独立性即规模方面来研究的。鉴于此,本文对会计师事务所行业专长与审计市场绩效(用审计质量和审计收费来衡量)之间的关系进行了系统的理论分析与经验检验。本文在回顾国内外相关研究文献的基础上,从审计市场绩效的内涵出发,介绍了与审计质量、审计收费相关的理论基础,其后,对会计师事务所行业专长与审计质量和审计收费的相关关系进行理论分析并提出研究假设。最后,以2007-2009年深沪两市全部A股上市公司为总体研究对象,运用实证方法,来检验会计师事务所行业专长对审计市场绩效的影响。通过理论分析与经验检验,本文主要得出如下结论:在控制了其他相关影响因素之后,我们发现会计师事务所行业专长与盈余质量显著正相关,这说明具有行业专长的会计师事务所提供高质量的审计报告。在此基础上,对会计师事务所行业专长和审计收费的相关关系进行的经验检验结果显示事务所行业专长和审计收费呈现出正相关关系。这表明我国具有行业专长的事务所通过为客户提供差异化审计服务获取审计收费溢价,而不是扩大市场份额,实现规模经济以降低成本。
[Abstract]:The independent audit system is one of the basic systems for the healthy and orderly development of the capital market, which aims to achieve the effective allocation of capital market resources, and good audit market performance is the guarantee to achieve this goal. Since 1993, when KPMG (KPMG) reorganized its organizational structure according to the industry service line, the four major international firms have shown the characteristics of professional management, and this phenomenon has attracted the attention of foreign researchers. However, the domestic academic circles pay less attention to the industry expertise, and a large number of related accounting firms are studied from the aspects of the independence of the firm, that is, the scale of the accounting firm. In view of this, this paper makes a systematic theoretical analysis and empirical test on the relationship between the profession expertise of accounting firms and audit market performance (measured by audit quality and audit fees). Based on the review of domestic and foreign literatures and the connotation of audit market performance, this paper introduces the theoretical basis related to audit quality and audit fees. This paper makes a theoretical analysis of the relationship between the profession expertise of accounting firms and audit quality and audit fees, and puts forward the research hypotheses. Finally, taking all the A-share listed companies in Shenzhen and Shanghai Stock Exchange from 2007 to 2009 as the overall research object, the empirical method is used to test the impact of accounting firm industry expertise on audit market performance. Through theoretical analysis and empirical test, this paper draws the following conclusions: after controlling for other relevant factors, we find that accounting firm industry expertise is significantly positively correlated with earnings quality. This shows that accounting firms with industry expertise provide high-quality audit reports. On this basis, the empirical test on the relationship between professional expertise and audit fees of accounting firms shows that there is a positive correlation between professional expertise and audit fees. This indicates that the firms with industry expertise obtain the premium of audit fees by providing differentiated audit services to customers, rather than expanding market share and realizing economies of scale to reduce costs.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F239.4;F224

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