审计合谋与审计任期的相关性研究

发布时间：2018-04-30 22:05

本文选题：审计合谋 + 审计任期　；参考：《重庆大学》2007年硕士论文

【摘要】： 2001年的安然事件震惊了全世界,在随后的调查中发现存在于安然公司和安达信会计公司之间严重的合谋行为是导致这一事件的直接原因。其中尤其是安然与安达信之间长达16年的合作关系更是引发了人们关于审计任期是否影响审计合谋的深刻思考。近年来的相关研究也随之增多,但大多数都是理论分析,并没有进行实证检验。基于上述原因,论文将在理论分析的基础上,运用实证检验方法来研究审计合谋与审计任期的相关关系,进而为我国的证券市场监管提供证据支持和政策建议。论文的研究工作从层次上分为三个部分,相应的研究内容和结论如下:论文第一部分包括第1章和第2章。其中,第1章在对研究问题进行阐述和相关研究进行回顾的基础上,提出了论文的研究思路和研究框架。第2章以委托代理理论与公共选择理论为依据,分析了审计合谋的产生机理和审计合谋与审计意见类型的关系,为下文的实证研究奠定了理论基础。论文第二部分包括第3章和第4章,该部分是整个论文的核心部分。其中,第3章运用改进的Lennox审计意见预测模型来预测A股上市公司2003-2005年度的审计意见,寻找到了审计合谋的66个研究样本。第4章利用CSMAR数据库为每一个研究样本配对了一个控制样本,主要运用配对样本的T检验、Logistic回归方法来考察审计合谋与审计任期的相关关系,发现长(短)的审计任期相对于中等长度的审计任期更容易发生审计合谋。为了检验审计任期划分的合理性,论文对审计任期的划分进行了敏感性分析,发现审计任期的划分基本不影响结论的正确性。论文第三部分包括第5章,其研究内容主要是总结第二部分实证研究的结论,并在结合前面理论分析的基础上,提出相关的监管建议。这些政策建议包括:①实行事务所强制轮换,并设置审计任期的上下限;②加强违规的处罚力度和执行力度。
[Abstract]:The Enron incident in 2001 shocked the whole world, and the serious collusion between Enron and Andersen Accounting Company was found to be the direct cause of the incident. Especially the 16-year cooperative relationship between Enron and Andersen has caused people to think deeply about whether the audit term affects audit collusion. In recent years, the related studies have increased, but most of them are theoretical analysis, and no empirical test has been carried out. Based on the above reasons, the paper will use the empirical test method to study the relationship between audit collusion and audit tenure on the basis of theoretical analysis, and then provide evidence support and policy recommendations for China's securities market supervision. The research work is divided into three parts. The corresponding research contents and conclusions are as follows: the first part includes chapter 1 and chapter 2. In the first chapter, based on the review of the research and related research, the author puts forward the research ideas and research framework. Based on the principal-agent theory and public choice theory, chapter 2 analyzes the mechanism of audit collusion and the relationship between audit collusion and audit opinion type, which lays a theoretical foundation for the empirical research below. The second part of the thesis includes chapters 3 and 4, which is the core of the whole thesis. In chapter 3, the improved Lennox audit opinion prediction model is used to predict the audit opinions of A-share listed companies in 2003-2005, and 66 research samples of audit collusion are found. Chapter 4 uses the CSMAR database to match a control sample for each study sample, mainly using the T test logistic regression method to investigate the relationship between audit collusion and audit tenure. It is found that long (short) audit term is more prone to collusion than medium length audit term. In order to test the rationality of the division of audit tenure, this paper makes a sensitivity analysis on the division of audit tenure, and finds that the division of audit tenure basically does not affect the correctness of the conclusion. The third part of the paper includes chapter 5, the main research content is to summarize the conclusions of the second part of empirical research, and on the basis of previous theoretical analysis, put forward relevant regulatory recommendations. These policy recommendations include the mandatory rotation of the firm at: 1 and the setting of the upper and lower limits of the audit term to strengthen the penalties and enforcement of violations.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.0

【参考文献】