發(fā)布時間：2018-05-04 02:15

  本文選題：審計質(zhì)量 + 會計師事務所合并　； 參考：《江西財經(jīng)大學》2017年碩士論文

【摘要】：自會計師事務所“脫鉤改制”以來,財政部、中注協(xié)接連出臺各類政策,以鼓勵本土所通過合并來擴大規(guī)模,自此“做大做強”成為了我國注冊會計師審計行業(yè)發(fā)展的一大重要主題。本土所先后經(jīng)歷了三次由政府以及市場推動的大型合并浪潮,具體包括1998—1999年的“脫鉤改制”合并潮,2000—2001年的“資格導向”合并潮以及2006年以來的“危機導向”合并潮。然而對于經(jīng)歷了十多年合并浪潮洗禮的國內(nèi)注冊會計師審計行業(yè),本土所頻繁合并能否在經(jīng)濟效益上實現(xiàn)“一加一大于二”卻是眾說紛紜、觀點不一。現(xiàn)有研究主要集中于對某一次合并的個案研究,而對某一家會計師事務所合并歷史的關注則不足。同時,雖然學者們已使用收入、審計收費、審計質(zhì)量、客戶數(shù)量以及客戶結構等指標來衡量會計師事務所合并的經(jīng)濟成效,然而這些研究多是從單一角度切入對合并成效的某一特定方面進行分析,罕有研究人員為更全面地評價事務所合并之成效,而構建綜合的度量指標體系。鑒于此,本文采用案例研究方法,結合上市公司財務數(shù)據(jù),選取會計師事務所之收入(會計師事務所之總收入、簽字注冊會計師人均收入和審計市場份額)、客戶結構(客戶數(shù)量、客戶規(guī)模和客戶流動性)、審計質(zhì)量(發(fā)表非標審計意見的頻率、客戶發(fā)生財務重述的頻率以及可操縱性應計利潤)和審計收費四項指標,從會計師事務所、客戶以及市場的角度來評價信永中和會計師事務所經(jīng)歷的四次合并的經(jīng)濟后果。首先,本文在引言部分對研究背景進行了敘述,并在此基礎上詮釋了研究意義。基于對現(xiàn)有文獻進行整理的前提下,本文分別回顧和評述了有關會計師事務所合并的動因以及經(jīng)濟后果的研究文獻,并對本文的研究內(nèi)容、研究方法和框架結構進行了介紹。其次,本文從理論層面上分析了會計師事務所合并的動因、合并的方式以及合并完成后的資源整合問題。再次,本文分別介紹了四起合并的案例背景與合并過程,并在此基礎上對這四次合并事件的經(jīng)濟后果進行了分析。最后,本文結合在理論與案例分析中獲取的研究結果,針對會計師事務所之合并對象選擇、資源整合等問題,從會計師事務所自身和行業(yè)監(jiān)督者的角度提出了相關建議。通過對信永中和會計師事務所經(jīng)歷的四次合并進行案例分析,本文得出以下結論:第一,整體而言,信永中和會計師事務所通過這四次合并取得了積極的合并成效,會計師事務所收入有一定程度的增加,客戶結構得到了改善。這表明,信永中和會計師事務所通過合并提高了對客戶的吸引力,增加了市場份額。第二,信永中和會計師事務所在這四次合并后遭受了一些負向的合并后果,例如審計服務質(zhì)量出現(xiàn)了一定程度的下降,平均審計收費也降低了。這表明,合并完成后對內(nèi)部質(zhì)量控制體系的統(tǒng)一是制約合并成效的重要因素之一。同時,合并也可能會損害會計師事務所聲譽的溢價能力。第三,選擇不同的合并對象可能會導致不同的合并后果。與香港何錫麟會計師行的合并不僅降低了客戶對信永中和會計師事務所的信任感,而且還有損審計服務的質(zhì)量。即便同是對本土地方性大所的合并,合并對象所處地域以及合并過程的差異也會導致不同的合并后果。這表明,會計師事務所在進行合并前需要明確自身的目標,綜合分析潛在合并對象的優(yōu)劣,有針對性的選擇合并對象,以實現(xiàn)自身的預期。否則可能會反受其害,拖累事務所的發(fā)展進程。本文的貢獻在于:不同于對某一次合并的個案研究,本文對信永中和會計師事務所經(jīng)歷的四次重要合并進行了典型的案例分析,并且從審計行業(yè)市場、審計客戶和會計師事務所,這三個重要維度對合并成效的評價指標進行了體系化的構建,進而能夠綜合的對會計師事務所合并之成效進行評價。在對評價指標的變化進行分析的基礎上,本文探析合并對會計師事務所、客戶以及審計市場的影響,從而提出有關事務所合并對象之選擇、合并后資源之整合的建議。
[Abstract]:Since the "decoupling" of the accounting firm, the Ministry of Finance and the CPA have issued various kinds of policies to encourage the expansion of the scale by the merger of the local government. Since then, the "bigger and stronger" has become a major theme for the development of the CPA audit industry in China. The local government has experienced three times by the government and the market. And the tide, including the "decoupling reform" of the merger tide from 1998 to 1999, the "qualification oriented" merger tide from 2000 to 2001 and the tide of "crisis orientation" since 2006. However, for the domestic CPA auditing industry that has experienced more than 10 years of merger wave baptism, the frequent merger of the soil can be realized in economic benefits. "One plus one is greater than two", but there are different opinions and different views. The current research mainly focuses on a case study of a certain merger, while the concern about the merger history of a certain accounting firm is insufficient. At the same time, scholars have used income, audit fees, audit quality, customer quantity and customer structure to measure accounting. The economic results of the merger of the teachers' firms, however, are mostly the analysis of a particular aspect of the merger effectiveness from a single point of view. It is rare for the researchers to build a comprehensive measurement index system for a more comprehensive evaluation of the effectiveness of the merger. In view of this, this paper uses a case study method and combines the financial number of the listed company. It selects the income of the accounting firm (the total revenue of the accounting firm, the per capita income of the certified public accountants and the audit market share), the customer structure (the number of customers, the customer size and the liquidity of the customer), the quality of the audit (the frequency of the non - standard audit opinion, the frequency of the financial restatement of the customers and the maneuverable accruals) and The four indicators of audit fees are evaluated from the perspective of accounting firms, customers and the market to evaluate the economic consequences of the four merger of the accounting firm and the accounting firm. First, this paper describes the research background in the introduction and explains the meaning of the research on the basis of the existing literature. This paper reviews and reviews the research literature about the motivation and economic consequences of the merger of accounting firms, and introduces the research contents, research methods and frame structure of this paper. Secondly, this paper analyzes the motivation of the merger of the accounting firms, the way of merger and the integration of resources after the merger. Thirdly, this paper introduces the case background and merger process of the four merged cases, and analyses the economic consequences of the four merger events on this basis. Finally, this paper combines the results obtained in the theory and case analysis, aiming at the problems of accounting firms' combination, object selection and resource integration, from accountants' affairs. Through a case analysis of the four merger of the accounting firm, this paper draws the following conclusions: first, on the whole, the accounting firm has achieved positive results through the four mergers, and the accounting firm's revenue has one. With the increase in degree, the customer structure has been improved. This shows that the firm has increased its attractiveness to customers by merger and increased market share. Second, accounting firms have suffered some negative consequences after these four mergers, such as the quality of audit services to a certain extent. The average audit fees are also reduced. This shows that the unification of the internal quality control system after the completion of the merger is one of the important factors that restrict the effectiveness of the merger. At the same time, the merger may also damage the premium of the reputation of the accounting firm. Third, the selection of different merging objects can lead to different merger consequences. And He Xilin, and He Xilin. The merger of the accountants' bank not only reduces the trust of the customers to the firm, but also undermines the quality of the audit services. Even the merger of the local locality, the geographical location of the merged object and the difference in the merger process will result in different merging consequences. The former needs to clarify its own goals, analyze the advantages and disadvantages of the potential merged objects, and select the targeted merger objects to achieve their own expectations. Otherwise, it may be harmful and drag on the development process of the firm. The four important merger is a typical case analysis, and from the audit industry market, the audit customer and the accounting firm, the three important dimensions of the evaluation index of the merger effectiveness are systematically constructed, and then the evaluation of the efficiency of the merger of the accounting firms can be evaluated comprehensively. On the basis of the analysis, this paper analyses the influence of merger on the accounting firms, customers and the audit market, and puts forward some suggestions on the selection of the merger objects of the firms and the integration of the resources after the merger.

【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233

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