审计市场分割对会计师事务所审计质量影响的实证研究

发布时间：2018-04-29 06:14

本文选题：审计质量 + 审计市场分割　；参考：《吉林财经大学》2013年硕士论文

【摘要】：自从18世纪20年代产生以来，，注册会计师审计一直是资本市场的重要环节，它可以合理保证财务报表的可靠性，降低信息使用者的风险，提高资本市场的资源配置效率。相关研究表明市场分割问题一直是我国经济发展中的突出问题，而审计市场作为服务市场的重要组成部分，同样存在市场分割问题。会计师事务所竞争行为的最终结果—审计服务，必然会受到审计市场分割的影响，所以我国会计师事务所的审计质量在一定程度上会受到审计市场分割的影响。本文在国内外有关中国市场分割以及审计质量研究的基础上，从审计市场分割的视角出发，根据审计市场的相关数据，运用规范分析与实证分析相结合，理论分析与数理方法相结合，利用数学模型、采用定性与定量相结合的方法对我国会计师事务所的审计质量进行系统研究，分析审计市场分割对审计质量的影响，并提出有针对性的改善建议。本文可以为我国审计市场分割的研究提供来源于服务市场的经验证据，并且能丰富和深化审计质量问题的研究，扩展审计质量问题的研究视角，还可以为我国统一审计市场的建设提供理论依据和政策参考。
[Abstract]:Since the emergence of the 1820s, CPA audit has been an important part of the capital market. It can reasonably guarantee the reliability of financial statements, reduce the risk of information users and improve the efficiency of resource allocation in the capital market. Related studies show that market segmentation has always been a prominent problem in China's economic development, and audit market as an important part of the service market, there is also market segmentation. Audit service, the final result of the competition behavior of accounting firms, is bound to be influenced by the segmentation of audit market, so the audit quality of accounting firms in our country will be affected by audit market segmentation to a certain extent. Based on the research of Chinese market segmentation and audit quality at home and abroad, this paper, from the perspective of audit market segmentation, combines normative analysis with empirical analysis according to the relevant data of audit market. Combining theoretical analysis with mathematical methods, using mathematical model, using qualitative and quantitative methods, the audit quality of accounting firms in China is systematically studied, and the impact of audit market segmentation on audit quality is analyzed. And put forward targeted improvement suggestions. This paper can provide empirical evidence from the service market for the research of audit market segmentation in China, enrich and deepen the research on audit quality, expand the perspective of audit quality research. It can also provide theoretical basis and policy reference for the construction of unified audit market in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.2

【参考文献】