基于中国审计市场的会计师事务所声誉问题实证研究

发布时间：2018-04-14 23:16

本文选题：会计师事务所声誉 + 审计质量　；参考：《吉林大学》2007年硕士论文

【摘要】： 审计服务产品作为一种信任产品,对消费者来说,其质量特征在购买之前和消费之后都难以作出评价,类似于“二手车市场”。本文基于信息不对称理论、信号传递理论以及产业组织理论中的声誉理论对会计师事务所声誉与审计质量之间的关系进行了分析,研究结果表明会计师事务所声誉能作为一种信号显示机制传递审计质量的高低,有助于消除审计市场中的信息不对称现象。而在中国这样一个新兴的审计市场上,审计声誉是否存在呢?本文使用2003至2005年沪深A股上市公司的相关数据,在控制会计师事务所客户的规模、经济业务的复杂程度、审计风险及所在的地区的情况下,借鉴Simunic(1980)多元回归模型研究了会计事务所的声誉与审计费用之间的关系。本文研究发现国内审计市场具有审计声誉,而且还出现了具有全国性声誉的会计师事务所。
[Abstract]:As a trust product, audit service product is difficult for consumers to evaluate before and after purchase, similar to the "used car market".Based on information asymmetry theory, signal transmission theory and reputation theory in industrial organization theory, this paper analyzes the relationship between accounting firm reputation and audit quality.The results show that the reputation of accounting firms can be used as a signal display mechanism to transfer the audit quality, which is helpful to eliminate the information asymmetry in the audit market.However, in a new audit market like China, does the audit reputation exist?This paper uses the relevant data of Shanghai and Shenzhen A-share listed companies from 2003 to 2005 to control the size of the clients of accounting firms, the complexity of economic business, the audit risk and the region where they are located.This paper studies the relationship between the reputation of accounting firm and audit expenses by using the multivariate regression model of Simunicke 1980.This paper finds that the domestic audit market has an audit reputation, and also has a national reputation of accounting firms.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】