审计师变更监管措施的效应研究

发布时间：2018-04-26 13:51

本文选题：审计师变更 + 自愿变更　；参考：《东北大学》2007年硕士论文

【摘要】：近年来,随着我国证券市场的不断发展,上市公司变更审计师的情况时有发生,究其原因主要有两方面,即自愿变更和非自愿变更；其中,自愿性变更审计师的现象早已引起了监管部门、利益相关者及学术界的广泛重视,因为该种行为存在潜在的不利经济后果,即被审计单位管理当局有可能通过变更审计师行为规避不利的审计意见,或是向审计师提出解聘威胁来影响审计师的独立性,甚至出现审计意见购买的现象,这些都将降低审计质量,被审计单位的许多问题也就随着审计师的变更或妥协掩藏下来,针对这种行为,监管部门做出了不懈的努力,2002年,中国注册会计师协会(以下简称“中注协”)就发布了一系列针对审计师变更的监管措施,那么这些监管措施到底有无效应呢? 从目前发现的经验证据以及众多学者的研究成果来看,如果审计师对上市公司年度财务报告发表了“不清洁”审计意见,上市公司解聘该审计师的可能性显著增加,而且在更换了审计师之后,后任审计师为上市公司出具的审计意见的严重程度有所降低。中注协2002年出台了一系列监管政策和具体措施以后,在新的环境下,审计师对审计师变更的敏感性可能大为增强,审计师变更的成本显著提高,上市公司通过解聘审计师以实现购买审计意见目的的可能性也就很可能相应降低了；于是,一个值得研究的主题是这些监管措施综合而言是否会影响上市公司或审计师的业务关系以及后任审计师的审计报告行为,然而,以往的经验关系在监管环境下是否发生了变化需要进一步的实证检验。具体地说,就是“不清洁”审计意见对审计师变更的影响作用有没有降低?上年度被出具了“不清洁”审计意见的上市公司在变更了审计师之后其收到的审计意见的严重程度是否还会降低?这种对中注协一系列监管措施的效应检验有助于为有关监管政策的完善提供必要的依据,实现了学术研究与监管工作之间的互动作用。本文收集了我国A股上市公司2000-2005连续6年间每年的审计师和相应审计意见类型的资料信息,然后以2002年为界线,利用两个Logistic回归模型分别作了上述两种检验,结果显示：中注协在2002年针对审计师变更而发布的一系列监管措施总体来说是有效的,但是其效用需要一定时间的贯彻和执行才能显现出来；同时,也得出了一些与经验证据相吻合的结论。
[Abstract]:In recent years, with the continuous development of China's securities market, the situation of listed companies changing auditors has occurred from time to time. The main reasons are voluntary change and involuntary change. The phenomenon of voluntary change of auditors has already attracted widespread attention from regulators, stakeholders and academia because of the potential adverse economic consequences of this behavior. That is, it is possible for the management of the audited unit to circumvent the adverse audit opinion by changing the auditor's behavior, or to make a threat of dismissal to the auditor to affect the auditor's independence, or even to purchase the audit opinion. These will reduce the quality of the audit, and many of the problems of the audited units will be concealed with the change or compromise of auditors. In response to this behavior, the regulatory authorities have made unremitting efforts. In 2002, The China Institute of Certified Public Accountants (hereinafter referred to as the "China Annotation Association") has issued a series of regulatory measures aimed at auditor changes. From the empirical evidence found so far and the research results of many scholars, if the auditor issued an "unclean" audit opinion on the annual financial report of the listed company, the possibility of the listed company to dismiss the auditor increased significantly. Moreover, after the change of auditors, the severity of the audit opinions issued by the subsequent auditors for the listed companies has been reduced. With the introduction of a series of regulatory policies and specific measures in 2002, the sensitivity of auditors to auditor changes may be greatly enhanced in the new environment, and the cost of auditor changes will increase significantly. The possibility that a listed company may be able to achieve the purpose of purchasing an audit opinion by dismissing its auditor is likely to be reduced accordingly; as a result, One topic worth studying is whether these regulatory measures, taken together, affect the business relationships of listed companies or auditors and the behavior of the audit reports of the subsequent auditors, however, Whether the previous empirical relationship has changed in the regulatory environment needs further empirical test. Specifically, is the impact of "unclean" audit opinions on auditor changes reduced? Will the severity of audit opinions received by listed companies that issued "unclean" audit opinions last year decrease after the auditors have been changed? This kind of effect test to a series of supervision measures of the association will help to provide the necessary basis for the improvement of the relevant regulatory policy and realize the interaction between academic research and supervision work. This paper collects the information of auditors and corresponding audit opinions of A share listed companies in China for six consecutive years from 2000 to 2005. Then, taking 2002 as the boundary, two Logistic regression models are used to make the above two kinds of tests, respectively. The results show that the series of regulatory measures issued by the China Annotation Association in 2002 in response to auditor changes are generally effective, but their effectiveness will take some time to be implemented and enforced. At the same time, Some conclusions consistent with empirical evidence are also drawn.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【参考文献】