总分所治理与客户重要性对分所审计质量的影响研究
发布时间：2018-10-24 11:28
【摘要】：在政策影响和市场力量的推动下,我国会计师事务所分所的数量和规模迅速扩张。在不同事务所中,总所对分所的治理水平存在差异,由于缺乏对分所的有效监督与约束,分所审计质量堪忧。为加强对分所的管理,改善事务所内部治理,财政部2010年发布了《会计师事务所分所管理暂行办法》,该“办法”能否切实提高分所审计质量;总所采取与分所共同审计的方式,能否进一步提高总分所治理水平?分所拥有自己的客户基础,相对独立的承接审计业务,对会计师事务所整体来说并不重要的客户,却可能是分所获取收入的重要来源。那么,随着分所的发展以及分所客户结构的改变,分所层面的客户重要性与分所审计质量的关系是否呈现新的变化;总分所治理水平的提高能否有效缓解分所客户重要性对审计质量的损害?有待实证检验。本文以协同效应理论、委托代理理论、系统论与博弈论等为分析构架,选取2008～2015年我国A股上市公司为样本,采用可操控性应计衡量审计质量,探讨总分所治理对分所审计质量是否产生影响,及其对客户重要性与分所审计质量关系的调节作用。研究显示,《分所管理暂行办法》的实施以及事务所采取总分所共同审计的方式,均能提高总所对分的所的治理水平,进而有效提高分所的审计质量;分所会向对其重要的客户盈余操纵的行为妥协,总分所治理水平的提高能够有效缓解客户重要性对分所审计质量的不利影响。进一步研究发现,在抑制分所对重要客户盈余操纵妥协的行为时,《分所管理暂行办法》对“本土所”更有效。本文从加强总分所治理的角度出发,尝试打开事务所内部治理的“黑箱”,拓宽了对我国事务所分所的研究,为进一步强化分所管理、完善事务所内部治理、提升“本土所”审计服务水平提供学术支持。
[Abstract]:Driven by policy and market forces, the number and scale of accounting firms in China are expanding rapidly. In different firms, there are differences in the governance level of the branch offices. Due to the lack of effective supervision and restriction, the audit quality of the branch offices is poor. In order to strengthen the management of the branch offices and improve the internal governance of the offices, the Ministry of Finance issued the interim measures for the Management of the Branch offices of Accounting firms in 2010. Can you further improve the overall management level? It has its own customer base, relatively independent to undertake audit business, accounting firms as a whole is not important customers, but may be an important source of income. Then, with the development of branch office and the change of branch customer structure, whether the relationship between customer importance and audit quality at branch level presents new changes; Can the improvement of the overall management level effectively alleviate the damage to audit quality caused by the importance of branch customers? To be tested empirically. Based on the synergetic effect theory, principal-agent theory, system theory and game theory, this paper selects the A-share listed companies in China from 2008 to 2015 as the sample, and measures the audit quality with controllability accrual. This paper discusses whether the governance of the total branch office has an effect on the audit quality of the branch office, and the adjusting effect on the relationship between the customer importance and the audit quality of the branch office. The research shows that the implementation of the interim measures of Branch Management and the way that the firm adopts the common audit of the Branch Office can improve the governance level of the Branch Office and then effectively improve the audit quality of the Branch Office; The branch will compromise to the behavior of manipulating its important customer earnings, and the improvement of the management level of the total score can effectively alleviate the adverse impact of customer importance on the audit quality of the branch. Further research shows that the temporary measures of branch management are more effective to local institutions when restraining the behavior of branch offices to manipulate and compromise the earnings of important customers. This paper tries to open the "black box" of the internal governance of the firm from the point of view of strengthening the governance of the total branch office, and widens the research on the branch office of our country, in order to further strengthen the management of the branch office and perfect the internal governance of the firm. To provide academic support to improve the audit service level of local institutes.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F274
本文编号：2291270
[Abstract]:Driven by policy and market forces, the number and scale of accounting firms in China are expanding rapidly. In different firms, there are differences in the governance level of the branch offices. Due to the lack of effective supervision and restriction, the audit quality of the branch offices is poor. In order to strengthen the management of the branch offices and improve the internal governance of the offices, the Ministry of Finance issued the interim measures for the Management of the Branch offices of Accounting firms in 2010. Can you further improve the overall management level? It has its own customer base, relatively independent to undertake audit business, accounting firms as a whole is not important customers, but may be an important source of income. Then, with the development of branch office and the change of branch customer structure, whether the relationship between customer importance and audit quality at branch level presents new changes; Can the improvement of the overall management level effectively alleviate the damage to audit quality caused by the importance of branch customers? To be tested empirically. Based on the synergetic effect theory, principal-agent theory, system theory and game theory, this paper selects the A-share listed companies in China from 2008 to 2015 as the sample, and measures the audit quality with controllability accrual. This paper discusses whether the governance of the total branch office has an effect on the audit quality of the branch office, and the adjusting effect on the relationship between the customer importance and the audit quality of the branch office. The research shows that the implementation of the interim measures of Branch Management and the way that the firm adopts the common audit of the Branch Office can improve the governance level of the Branch Office and then effectively improve the audit quality of the Branch Office; The branch will compromise to the behavior of manipulating its important customer earnings, and the improvement of the management level of the total score can effectively alleviate the adverse impact of customer importance on the audit quality of the branch. Further research shows that the temporary measures of branch management are more effective to local institutions when restraining the behavior of branch offices to manipulate and compromise the earnings of important customers. This paper tries to open the "black box" of the internal governance of the firm from the point of view of strengthening the governance of the total branch office, and widens the research on the branch office of our country, in order to further strengthen the management of the branch office and perfect the internal governance of the firm. To provide academic support to improve the audit service level of local institutes.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F274
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