本文關鍵詞：股權(quán)結(jié)構(gòu)與審計費用相關性實證研究　出處：《南京理工大學》2009年碩士論文　論文類型：學位論文

  更多相關文章： 審計費用 影響因素 機構(gòu)投資者 機構(gòu)和非機構(gòu)股東 管理層持股

【摘要】： 審計質(zhì)量一直是監(jiān)管者和社會公眾關注的焦點。近幾年來國內(nèi)外不斷曝光會計造假案件,使得審計職業(yè)的公信力和獨立性受到了社會各界的廣泛關注。人們紛紛把矛頭指向注冊會計師,提高審計質(zhì)量的呼聲日益強烈。在此背景下,國內(nèi)外不少學者從注冊會計師和事務所自身的角度探討了解決方案,要求加強審計職業(yè)道德建設和法律管制,提高注冊會計師的自身素質(zhì)。從近年來發(fā)生的一系列審計失敗案例來看,注冊會計師職業(yè)規(guī)范體系不完善及審計技術(shù)相對落后固然是導致審計質(zhì)量低下的因素之一,然而,我們更應從制約審計師行為的制度環(huán)境中去探索其根源,完善公司治理,才能從根本上解決問題。而股權(quán)結(jié)構(gòu)作為公司治理機制的基本組成部分,對審計質(zhì)量具有重要影響。 審計質(zhì)量的衡量指標很多,審計費用就有是其中之一。審計費用可以直觀的表示出審計質(zhì)量的高低。本文從審計費用的角度對股權(quán)結(jié)構(gòu)與審計質(zhì)量之間的關系進行實證研究,以期為政府有關政策的制定以及審計質(zhì)量的改善提供一定的參考依據(jù)。為了便于找到不同股權(quán)結(jié)構(gòu)影響審計質(zhì)量的經(jīng)驗證據(jù),本文從審計費用入手,以上海證券交易所、深圳證券交易所的733家A股上市公司2007年公開披露的年度報告中的數(shù)據(jù)為樣本,以分散機構(gòu)投資者持股比率(機構(gòu)持股比率少于3%的上市流通股)、集中的機構(gòu)投資者持股比率(機構(gòu)持股比率大于或等于3%的上市流通股)、集中的非機構(gòu)投資者持股比率(非機構(gòu)持股比率大于等于3%的上市流通股)、管理層持股比率這四個主要解釋變量對審計費用的影響進行實證分析。實證研究結(jié)果表明:分散機構(gòu)投資持股比率對審計費用產(chǎn)生顯著正向影響;集中的機構(gòu)投資者持股比率對審計費用產(chǎn)生顯著負向影響;集中的非機構(gòu)投資者持股比率不對審計費用產(chǎn)生顯著影響;管理層持股比率對審計費用產(chǎn)生負向影響。 研究結(jié)論證明股權(quán)結(jié)構(gòu)與審計費用具有相關性。考慮到股權(quán)結(jié)構(gòu)對審計費用影響較大,從而審計質(zhì)量影響較大,我們應該從完善治理結(jié)構(gòu)、完善股權(quán)結(jié)構(gòu)等方面來提高審計質(zhì)量。本文建議增強機構(gòu)投資者與上市公司會計信息披露真實性之間的契合,從法律法規(guī)方面規(guī)范機構(gòu)投資者參與股東會會議的合法性,并能夠保障其權(quán)力的正常行使,完善股東會制度,學習吸收國外先進股東會制度,制定適合我國市場經(jīng)濟的股東會制度。
[Abstract]:Audit quality is always the focus of attention of regulators and the public at home and abroad in recent years. The constant exposure of accounting fraud cases, the audit occupation and the independence of trust has been widespread concern in the community. People have to spearhead the CPA audit, improve the quality of the increasingly strong voice. In this context, many domestic and overseas certified public accountants and the scholars from the perspective of their own solutions, calling for the strengthening of audit occupation ethics and legal control, improve the quality of CPA. A series of audit failure cases in recent years, the system of occupation standard chartered accountant is not perfect and relatively backward technology audit is one of the leading factors, low audit quality however, the institutional environment we restrict that auditors should act in to explore its roots, improve corporate governance, can from The equity structure, as the basic component of the corporate governance mechanism, has an important impact on the quality of the audit.
To measure audit quality, audit fees there is one of them. The audit fees can directly show the level of audit quality. This paper carries on the empirical research on the relationship between ownership structure and audit quality from the perspective of audit fees, in order to provide some reference for the formulation of government policy and the improvement of audit quality in order to find the different ownership structure. Empirical evidence on the impact of audit quality, audit fees from the start, the Shanghai stock exchange, the annual report disclosure of the Shenzhen stock exchange 733 A shares in 2007 data as the sample, in order to disperse the shareholding ratio of institutional investors (institutional shareholding ratio less than 3% of the listed shares), concentrated institutional ownership (institutional shareholding ratio greater than or equal to 3% of the listing of shares), the concentration of non institutional investors than Rate (non institutional shareholding ratio is greater than or equal to 3% of the listed shares), empirical analysis of the impact of managerial ownership ratio of the four main explanatory variables on audit fees. The empirical results show that: the dispersion mechanism of investment shareholding ratio have a significant positive effect on audit fees; focus on Institutional Investors shareholding ratio have a significant negative impact on audit fees have a significant impact; non institutional investors shareholding ratio not centralized audit fees; managerial ownership has a negative effect on audit fees.
The conclusion of the study has proved the relationship between ownership structure and audit fees. Considering that equity structure has great impact on audit fees, audit quality and influence, we should from the improvement of corporate governance structure, perfecting the ownership structure so as to improve the audit quality. This paper suggests that the enhanced fit between authenticity of accounting information disclosure of listed companies and institutional investors, from legitimacy legal norms of institutional investors to participate in the meeting of shareholders, and can guarantee the normal exercise of their powers, perfect the system of shareholders' meeting, the shareholders will learn and absorb foreign advanced system, for the development of China's market economy system for shareholders.

【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F271;F239.4

【引證文獻】

相關碩士學位論文 前1條

1 吳曼;機構(gòu)投資者參與公司治理法律問題研究[D];華中科技大學;2010年

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本文編號：1362783