本文關(guān)鍵詞： 會(huì)計(jì)穩(wěn)健性 審計(jì)師變更 控股權(quán)性質(zhì) ST公司　出處：《重慶大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái)，隨著中國(guó)資本市場(chǎng)的發(fā)展，我國(guó)上市公司更換審計(jì)師的現(xiàn)象日益增多，這一現(xiàn)象引起了監(jiān)管機(jī)構(gòu)、學(xué)術(shù)界和實(shí)務(wù)界的廣泛關(guān)注。人們關(guān)注的不止是這一變更事實(shí)的本身，而更多的是審計(jì)師變更行為對(duì)相關(guān)信息需求者傳遞的信號(hào)以及可能會(huì)導(dǎo)致一些不利的經(jīng)濟(jì)后果。本文主要研究了上市公司審計(jì)師變更對(duì)會(huì)計(jì)穩(wěn)健性的影響。 本文首先以新會(huì)計(jì)準(zhǔn)則實(shí)施后滬深股市2007—2010年的上市公司為研究對(duì)象，在Basu模型的基礎(chǔ)上進(jìn)行了改進(jìn)，檢驗(yàn)了審計(jì)師變更與會(huì)計(jì)穩(wěn)健性的相關(guān)關(guān)系。研究發(fā)現(xiàn)，審計(jì)師變更與會(huì)計(jì)穩(wěn)健性呈負(fù)相關(guān)關(guān)系，即審計(jì)師變更會(huì)降低上市公司的會(huì)計(jì)穩(wěn)健性。然后，本文將樣本公司按照第一大控股人性質(zhì)分為國(guó)有控股上市公司和非國(guó)有控股上市公司，并分別檢驗(yàn)了它們的會(huì)計(jì)穩(wěn)健性。實(shí)驗(yàn)結(jié)果顯示，它們都存在會(huì)計(jì)穩(wěn)健性，但是非國(guó)有控股上市公司的會(huì)計(jì)穩(wěn)健性強(qiáng)于國(guó)有控股上市公司。在此基礎(chǔ)上，本文檢驗(yàn)了審計(jì)師變更對(duì)國(guó)有控股公司和非國(guó)有控股公司會(huì)計(jì)穩(wěn)健性的影響。結(jié)果發(fā)現(xiàn)，審計(jì)師變更對(duì)非國(guó)有控股公司的會(huì)計(jì)穩(wěn)健性有負(fù)面影響，而對(duì)國(guó)有控股公司會(huì)計(jì)穩(wěn)健性的影響則不顯著。同時(shí)，本文還進(jìn)一步將樣本分為ST公司組和非ST公司組，分別檢驗(yàn)了審計(jì)師變更對(duì)兩組公司會(huì)計(jì)穩(wěn)健性的影響。研究發(fā)現(xiàn)，審計(jì)師變更對(duì)ST公司組會(huì)計(jì)穩(wěn)健性的負(fù)面影響顯著，，而對(duì)于非ST公司組的會(huì)計(jì)穩(wěn)健性無(wú)顯著影響。 此外，本文采用應(yīng)計(jì)—現(xiàn)金流模型對(duì)上述結(jié)果逐一進(jìn)行了穩(wěn)健性檢驗(yàn)，并得到了相同的結(jié)論。
[Abstract]:In recent years, with the development of China's capital market, the phenomenon of auditor replacement of listed companies in China is increasing day by day, which has caused the regulators. The widespread concern of the academic and practical circles. What people are concerned with is not just the fact of this change. More is the auditor change behavior to the relevant information demanders signal and may lead to some adverse economic consequences. This paper mainly studies the impact of auditor change on accounting conservatism of listed companies. This paper firstly takes the listed companies in Shanghai and Shenzhen stock market from 2007-2010 after the implementation of the new accounting standards as the research object and improves on the basis of the Basu model. The relationship between auditor change and accounting conservatism is tested. It is found that auditor change is negatively related to accounting conservatism, that is, auditor change will reduce accounting conservatism of listed companies. This paper divides the sample companies into state-owned listed companies and non-state-owned holding listed companies according to the nature of the first largest holding company, and tests their accounting conservatism respectively. The experimental results show that. They all have accounting conservatism, but the accounting conservatism of non-state-owned holding listed companies is stronger than that of state-owned holding listed companies. This paper examines the influence of auditor change on accounting conservatism of state-owned holding companies and non-state-owned holding companies. The results show that auditor changes have negative effects on accounting conservatism of non-state-owned holding companies. At the same time, the sample is further divided into St group and non-St group. The influence of auditor change on accounting conservatism of two groups is tested respectively. The study finds that auditor change has a significant negative impact on St group accounting conservatism. However, there is no significant effect on accounting conservatism in non-St group. In addition, the accrual-cash flow model is used to test the robustness of the above results one by one, and the same conclusion is obtained.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4;F224

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