高管特征、非审计服务与公司绩效

发布时间：2018-03-19 19:18

本文选题：非审计服务　切入点：公司绩效　出处：《北京交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：会计师事务所提供的服务大致可以分为审计服务和非审计服务。审计服务是会计师事务所的最主要业务,审计市场基本稳定,然而审计收入占会计师事务所的总收入比例在逐渐降低。非审计服务不同于审计服务,它不具有法律强制性,而是客户向注册会计师购买的增值性的服务。审计服务的效果可以用审计质量来衡量,而非审计服务的效果至今没有合适的衡量标准。2002年的安然事件使得各界开始关注非审计服务可能对审计质量产生的消极影响,特别是当非审计服务收费超过审计收费时,审计独立性会受到严重损害。学术界另一方则认为,注册会计师向客户提供非审计服务不仅不会损害审计独立性,反而能够增进对客户的了解,利用对客户的熟知度,提高服务的质量。审计独立性是否受影响,需要结合相关审计市场结构、会计师事务所收入结构、非审计服务发展情况才能得出结论。在我国,政府对会计师事务所发展非审计服务采取了鼓励和支持的政策,但国内外对非审计服务产生的除独立性以外的影响效果的研究为数不多。从辩证的角度来说,非审计服务虽可能存在不利之处,但是也必定存在有益之处。从客观角度来说,非审计服务的存在必然适应了市场的发展,满足了某种市场需求。我国现阶段市场经济不完善,需要综合发展非审计服务来完善审计市场。本文试图完善对非审计服务的研究,探讨非审计服务除独立性以外的积极影响效果以及影响非审计服务需求的相关因素。鉴于非审计服务目的的多样性,如针对公司特殊需求的管理咨询、意在减省成本的流程设计、提高效率的结构重组、税务筹划等等,最终的落实点都可以反映在公司绩效上。因此本文从公司的最终产出成果——绩效上来检验非审计服务是否确实达到了其效果。本文以2005至2013年年报中披露有非审计服务费用的中国上市公司为研究对象,运用多元回归分析方法实证检验证明了非审计服务与公司绩效之间的正相关关系。并且,本文从公司内在层面分析了影响对非审计服务需求的因素。首先,因为非审计服务能协助高管实现更好地管理企业的目的,可以认为在一定程度上提升了高管能力,所以基于高阶理论和人力资本理论,高管的能力特征与企业对非审计服务的需求应该存在相关关系。其次,提升公司绩效的动力直接影响着高管付出的努力程度,非审计服务作为协助企业提升绩效的手段之一,基于代理理论和激励理论,高管的动力特征影响着其购买非审计服务的动因。因此本文认为公司高管的特征(包括能力特征与动力特征)对企业购买非审计服务存在一定的影响。实证结果显示,高管的能力特征中,高管的专业背景与企业购买非审计服务呈显著的负相关,但其学历水平和本行业工作经验不会对公司购买非审计服务产生显著影响。而高管的动力特征之一—股权比例与公司购买非审计服务呈显著的正相关关系,股权激励水平则和非审计服务相关性不显著。最后,本文承接诸多研究非审计服务的文献思路,利用我国上市公司数据,通过实证检验的方法,得出我国会计师事务所开展非审计服务对审计师独立性未产生消极的影响的结果。
[Abstract]:The accounting firm providing services can be divided into audit services and non audit services. The audit service is the main business of the accounting firm, audit market is basically stable, but the audit income to total revenue in the proportion of firms gradually decreased. Different from non audit services audit services, it is not legally mandatory, but value of customers to buy to the CPA service. Audit services can be used to measure the effect of audit quality, and the effect of non audit services has no negative influence of appropriate measure of.2002 years of the Enron circles began to pay attention to non audit services may have on audit quality, especially when non audit service fees over the audit fee. The independence of the audit will suffer serious damage. The academic circles the other believes the non audit services to clients will not Undermine the independence of the audit, but can enhance the understanding of customers, using familiar to customers, improve service quality. The audit independence is affected, according to relevant audit market structure, the income structure of accounting firms, non audit services development can come to a conclusion. In our country, the government on the development of non audit firms take the service to encourage and support policies, but the effect of removing the independence of outside effect at home and abroad on non audit services from the few.
From the dialectical point of view, non audit services may exist disadvantages, but also have the advantages. From the objective perspective, the existence of non audit services must adapt to the development of the market, satisfy a market demand. At the present stage of our country market economy is not perfect, need to improve the comprehensive development of the audit market of non audit services. This paper tries to improve the study on non audit services, to explore the positive effects of non audit services except the independence of outside effect and the influence of non audit service demand related factors. In view of the diversity of non audit services to the company, such as for the special needs of management consulting, process design, cost reduction to improve efficiency, restructuring the tax planning, and so on, the final implementation can be reflected in the performance of the company. The final output results, performance test of non audit service If the service does achieve its effect. In this paper, 2005 to 2013 annual report disclosure of listed companies have China non audit service fees as the research object, using the method of multiple regression analysis the empirical test proves that the positive relation between non audit services and corporate performance. In addition, this paper analyzes the influence factors of non audit service demand from the internal level of the company. First of all, because of the non audit services can help executives realize better management of enterprises, can be considered in a certain extent to enhance the executive ability, so the high order theory and human capital theory based on ability characteristics and corporate executives demand for non audit services should be correlated. Secondly, dynamic improve the company's performance directly affects the degree to executive pay, non audit services as one of the means to improve the performance to help enterprises, based on the agency theory and incentive The theory of dynamic characteristics of executives affects the purchase of non audit services. Therefore the characteristics of motivation of company executives (including the ability characteristics and dynamic characteristics) for businesses to purchase non audit services have a certain influence. The empirical results show that the characteristics of the executive ability, professional background and corporate executives of non audit services to buy a a significant negative correlation, but the level of education and the experience of the company will not buy non audit services have a significant impact. While the proportion of equity and corporate executives to buy one of the dynamic characteristics of non audit services showed a significant positive correlation between the level of equity incentive is not significant, and the correlation between non audit services. Finally, we undertake many study on the literature idea of non audit services, using the data of Listed Companies in China, through empirical testing, the accounting firms in our country to carry out non audit services Auditor independence does not result in negative effects.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

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