本文關(guān)鍵詞：會計師事務(wù)所規(guī)模、審計費用與審計質(zhì)量研究　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：財務(wù)舞弊事件一直從未間斷過,從國內(nèi)到國外層出不窮,使公眾對審計行業(yè)提供的審計報告質(zhì)量產(chǎn)生了嚴(yán)重懷疑,同時使整個審計行業(yè)的聲譽遭受到嚴(yán)重傷害,因此提高審計質(zhì)量是我國刻不容緩需要完成的任務(wù)。伴隨著我國政府鼓勵會計師事務(wù)所合并以及大批會計師事務(wù)所合并高潮的漸退,我國會計師事務(wù)所合并后的效果究竟如何,以及隨著會計師事務(wù)所規(guī)模擴大所導(dǎo)致的審計收費增加,是否能夠真正意義上提高審計質(zhì)量?本文在會計師事務(wù)所經(jīng)過多次合并高潮后進入穩(wěn)步發(fā)展的前提下,研究滬深兩市A股主板上市公司會計師事務(wù)所規(guī)模、審計收費與審計質(zhì)量三者之間的關(guān)系,而且驗證經(jīng)濟增加值具有強化審計費用與審計質(zhì)量之間關(guān)系的作用。首先,本文介紹了研究該論文的背景以及研究該論文的作用。然后,本文回顧了相關(guān)文獻,分類介紹會計師事務(wù)所規(guī)模與審計質(zhì)量以及審計收費與審計質(zhì)量的相關(guān)文獻。本文緊接著說明會計師事務(wù)所規(guī)模、審計費用與審計質(zhì)量之間關(guān)系的理論基礎(chǔ),引用聲譽理論、規(guī)模效應(yīng)理論和“深口袋”理論作為會計師事務(wù)所規(guī)模與審計質(zhì)量研究的理論基礎(chǔ),公共產(chǎn)品理論、委托代理理論和信息不對稱理論作為審計費用與審計質(zhì)量研究的理論基礎(chǔ)。最后,本文運用收集的數(shù)據(jù)驗證提出的假設(shè),得出最后的研究結(jié)論并提出與之對應(yīng)的建議。本文選取2013-2015年滬深兩市A股主板上市公司作為研究對象,通過對本文提出的兩個模型進行實證分析驗證了相關(guān)假設(shè)。經(jīng)過數(shù)據(jù)收集與處理發(fā)現(xiàn),會計師事務(wù)所規(guī)模、審計收費與審計質(zhì)量之間存在著顯著的相關(guān)關(guān)系,且經(jīng)濟增加值強化了審計費用與審計質(zhì)量之間的相關(guān)關(guān)系。因此針對該研究結(jié)果,本文在會計師事務(wù)所規(guī)模以及審計費用兩個方面提出相應(yīng)的對策建議,以期為提高審計質(zhì)量進而促進審計市場有序發(fā)展提供有幫助的方法。
[Abstract]:Financial fraud has never stopped, from domestic to foreign endlessly, which makes the public have serious doubts about the quality of audit reports provided by the audit industry, and at the same time, the reputation of the entire audit industry has been seriously damaged. Therefore, to improve the audit quality is an urgent task to be completed in our country. Along with our government to encourage the merger of accounting firms and a large number of accounting firms to merge with the tide of gradual retreat. What is the effect of the merger of accounting firms in China, and with the increase of audit fees caused by the expansion of the scale of accounting firms, can the audit quality be improved in a real sense? Under the premise of steady development of accounting firms after many times of merger climax, this paper studies the relationship among the scale of accounting firms, audit fees and audit quality of listed companies listed on the main board of Shanghai and Shenzhen A-shares. And to verify the role of economic value added to strengthen the relationship between audit costs and audit quality. First, this paper introduces the background of the study and the role of the paper. Then, this paper reviews the relevant literature. Classification of the scale and audit quality of accounting firms as well as audit fees and audit quality related literature. Then this paper explains the theoretical basis of the relationship between the size of accounting firms audit fees and audit quality. The reputation theory, the scale effect theory and the "deep pocket" theory are cited as the theoretical basis of the research on the scale and audit quality of accounting firms, and the theory of public goods. The principal-agent theory and asymmetric information theory are the theoretical basis for the study of audit costs and audit quality. Finally, this paper uses the collected data to verify the hypothesis. Finally, the conclusion is drawn and the corresponding suggestions are put forward. In this paper, the Shanghai and Shenzhen A-share main Board listed companies from 2013 to 2015 are selected as the research object. Through the empirical analysis of the two models proposed in this paper, the hypothesis is verified. After data collection and processing, it is found that there is a significant correlation between the scale of accounting firms, audit fees and audit quality. And the economic added value strengthens the correlation between audit cost and audit quality. Therefore, in view of the research results, this paper puts forward the corresponding countermeasures and suggestions in two aspects: the scale of accounting firm and audit cost. In order to improve the audit quality and promote the orderly development of the audit market to provide a helpful method.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233;F239.4

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