【摘要】：自2014年5月國(guó)務(wù)院再發(fā)文促進(jìn)資本市場(chǎng)穩(wěn)步市場(chǎng)化改革以來(lái),市場(chǎng)將在資本市場(chǎng)中發(fā)揮越來(lái)越重要的作用。會(huì)計(jì)師事務(wù)所作為資本市場(chǎng)的重要參與主體,其出具的審計(jì)報(bào)告是其余市場(chǎng)主體進(jìn)行判斷決策的重要依據(jù),因此審計(jì)質(zhì)量的高低也與證券資本市場(chǎng)的健康運(yùn)轉(zhuǎn)緊密相關(guān)�！靶氯濉弊鳛橹饕嫦蛑行∥⑵髽I(yè)的股份交易平臺(tái),自2013年12月31日起正式面向全國(guó)接收企業(yè)掛牌申請(qǐng)以來(lái),截止2016年12月30日,“新三板”總市值已超過(guò)3萬(wàn)億元,已成為我國(guó)構(gòu)建多層次資本市場(chǎng)體系中的重要部分。相較于主板、中小板及創(chuàng)業(yè)板市場(chǎng),“新三板”接受企業(yè)掛牌的準(zhǔn)入門檻相對(duì)較低、風(fēng)險(xiǎn)較高,因此審計(jì)意見的可靠性更顯重大。隨著逐漸曝光的財(cái)務(wù)舞弊案,變更會(huì)計(jì)師事務(wù)所作為舞弊造假企業(yè)獲取"清潔"審計(jì)意見的方式之一,正逐漸引起投資者以及監(jiān)管層的關(guān)注。本文通過(guò)分析“新三板”變更會(huì)計(jì)師事務(wù)所的現(xiàn)狀,并以此為基礎(chǔ)展開實(shí)證研究,旨在探討“新三板”中,變更會(huì)計(jì)師事務(wù)所行為與審計(jì)質(zhì)量之間的關(guān)系。本文研究思路與主要?jiǎng)?chuàng)新在于:本文將變更會(huì)計(jì)師事務(wù)所與審計(jì)質(zhì)量的關(guān)系討論引入“新三板”領(lǐng)域。選用最新可靠數(shù)據(jù)展開研究,彌補(bǔ)了該領(lǐng)域變更會(huì)計(jì)師事務(wù)所的資料空白。這對(duì)促進(jìn)投資者對(duì)變更行為產(chǎn)生后果的認(rèn)識(shí)以及提示監(jiān)管部門可能的監(jiān)管重點(diǎn),具有一定參考意義。此外,本文在解釋變量的選取上與以往學(xué)者的研究有所區(qū)別。獲取充分的審計(jì)證據(jù)是審計(jì)師發(fā)表客觀公允的審計(jì)意見的基本前提。針對(duì)“新三板”中"扎堆"變更會(huì)計(jì)師事務(wù)所的現(xiàn)象,本文選取會(huì)計(jì)師事務(wù)所變更時(shí)點(diǎn)作為研究變量之一,展開其與審計(jì)質(zhì)量的關(guān)系研究。本文有以下研究發(fā)現(xiàn):“新三板”變更會(huì)計(jì)師事務(wù)所級(jí)差與審計(jì)質(zhì)量存在顯著相關(guān)性,具體表現(xiàn)為,公司將"較大規(guī)模"會(huì)計(jì)師事務(wù)所變更為"較小規(guī)模"會(huì)計(jì)師事務(wù)所后,其審計(jì)質(zhì)量將降低。另外,“新三板”變更會(huì)計(jì)師事務(wù)所時(shí)點(diǎn)與審計(jì)質(zhì)量存在顯著相關(guān)性,具體表現(xiàn)為,變更事務(wù)所時(shí)間越晚,越臨近4月30日(經(jīng)審計(jì)的財(cái)務(wù)年表披露截止日)的公司,其審計(jì)質(zhì)量越低。
[Abstract]:Since May 2014, when the State Council issued another paper to promote the steady marketization of capital markets, the market will play an increasingly important role in the capital market. As an important participant in capital market, the audit report issued by accounting firm is an important basis for other market subjects to judge and make decisions, so the audit quality is closely related to the healthy operation of the securities capital market. As a major stock trading platform for small and medium-sized enterprises, the "New third Board" has officially accepted applications for listing of enterprises from all over the country since December 31, 2013. As of December 30, 2016, the total market value of the "new third board" has exceeded 3 trillion yuan. It has become an important part of constructing multi-level capital market system in our country. Compared with the main board, the small and medium-sized board and the gem market, the entry threshold of the new third board to accept the listing of enterprises is relatively low and the risk is higher, so the reliability of the audit opinion is more significant. With the gradual exposure of financial fraud cases, the change of accounting firms as a fraud enterprises to obtain "clean" audit opinion, is gradually attracting the attention of investors and regulators. Based on the analysis of the current situation of the change of accounting firms on the new three boards, this paper aims to explore the relationship between the behavior of changing accounting firms and the audit quality in the new three boards. The main research ideas and innovations of this paper are as follows: this paper introduces the relationship between the change of accounting firms and audit quality into the field of "new three boards". Select the latest reliable data to carry out research, make up for the field of accounting firms change the data gap. It has some reference significance to promote the investors' understanding of the consequences of the change behavior and the possible regulatory focus of the regulatory authorities. In addition, the selection of explanatory variables is different from previous studies. Obtaining sufficient audit evidence is the basic premise for auditors to issue objective and fair audit opinions. In view of the phenomenon of "changing accounting firms in a pile" in "New three boards", this paper selects the point of change of accounting firms as one of the variables to study the relationship between the change of accounting firms and audit quality. In this paper, we find that there is a significant correlation between the difference of accounting firms' rank and audit quality in the "new three boards". The specific manifestation is that after the "larger scale" accounting firms are changed into "smaller" accounting firms, Its audit quality will be reduced. In addition, there is a significant correlation between the time point when the accounting firm is changed on the "new third board" and the audit quality. Specifically, the later the change of the firm is, the closer it is to the company on April 30 (the deadline for the disclosure of the audited financial chronology). Its audit quality is lower.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F233;F239.4

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