媒体监督对审计质量的影响研究

发布时间：2018-05-12 02:42

本文选题：媒体监督 + 审计质量　；参考：《浙江工商大学》2017年硕士论文

【摘要】：审计质量一直是理论界和实务界关心的话题,审计质量的高低不仅取决于被审计单位的特点、注册会计师职业胜任能力和会计师事务所在审计过程中投入的资源等内部因素,还与外部环境因素有关,主要包括政府干预、法律法规等政策手段。媒体作为独立于上市公司、会计师事务所、政府监管部门的第四方,利用其自身的信息传播和监督治理职能,在资本主义市场中扮演着日益重要的角色。本文正是从这一角度出发,跳出原有的公司治理角度研究审计质量的思维模式,研究媒体监督对会计师事务所审计质量的影响。本文基于声誉机制理论、保险理论、委托代理理论,在梳理和归纳相关国内外文献的基础上,从媒体的两大职能、审计质量的影响因素和替代因素、媒体监督对审计质量的影响机制三个方面出发,分析媒体监督对审计质量的影响。最终以研究结果为依据,提出具有针对性的建议,实现审计质量的改善,从而更好地实现会计师事务所审计质量的提升。本文研究得出的结论有:第一,媒体监督对审计质量的影响呈正相关关系,即媒体负面报道越多,审计质量越高;第二,会计师事务所的声誉会增加媒体监督对审计质量产生的效用,相较于其他会计师事务所,"四大"会计师事务所可以提供更高质量的审计;第三,产权性质会对媒体监督与审计质量的相关性具有调节效应,即在国有控股的企业中,媒体监督对审计质量的影响更为显著。
[Abstract]:Audit quality has always been a topic of concern to the theoretical and practical circles. The audit quality depends not only on the characteristics of the audited units, but also on the professional competence of certified public accountants and the resources invested by accounting firms in the audit process. Also related to external environmental factors, including government intervention, laws and regulations and other policy means. As the fourth party independent of listed companies, accounting firms and government regulators, the media plays an increasingly important role in the capitalist market by using its own functions of information dissemination and supervision and governance. From this point of view, this paper studies the influence of media supervision on the audit quality of accounting firms by jumping out of the original mode of thinking of audit quality from the perspective of corporate governance and studying the influence of media supervision on the audit quality of accounting firms. On the basis of reputation mechanism theory, insurance theory, principal-agent theory, and on the basis of combing and summing up relevant domestic and foreign literature, this paper analyzes the two major functions of the media, the influencing factors and substitution factors of audit quality. This paper analyzes the influence of media supervision on audit quality from three aspects: the influence mechanism of media supervision on audit quality. Finally, based on the research results, the author puts forward some suggestions to improve the audit quality and improve the audit quality of accounting firms. The conclusions of this study are as follows: first, the influence of media supervision on audit quality is positively correlated, that is, the more negative media reports, the higher the audit quality; second, The reputation of accounting firms will increase the effectiveness of media supervision on audit quality. Compared with other accounting firms, the "big four" accounting firms can provide higher quality audits; third, The nature of property rights has a moderating effect on the correlation between media supervision and audit quality, that is, in state-owned enterprises, the influence of media supervision on audit quality is more significant.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206;F239.4

【参考文献】