發(fā)布時(shí)間：2018-02-23 19:06

  本文關(guān)鍵詞： 審計(jì)收費(fèi) 影響因素 多元線性回歸分析　出處：《沈陽(yáng)工業(yè)大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：自從2001年以來(lái),我國(guó)發(fā)生了接二連三的審計(jì)失敗案例,這引起了社會(huì)各界人士對(duì)審計(jì)質(zhì)量的關(guān)注,而審計(jì)收費(fèi)作為聯(lián)系被審計(jì)單位和注冊(cè)會(huì)計(jì)師的“經(jīng)濟(jì)紐帶”,會(huì)影響到審計(jì)質(zhì)量,因此對(duì)審計(jì)收費(fèi)的分析也逐漸開(kāi)始得到重視,但這些研究大多是理論分析,對(duì)審計(jì)收費(fèi)影響因素的實(shí)證分析較少。本文采用多元線性回歸分析的方法,對(duì)我國(guó)上市公司審計(jì)收費(fèi)影響因素進(jìn)行了研究。首先,在回顧國(guó)內(nèi)外研究現(xiàn)狀的基礎(chǔ)上,總結(jié)了我國(guó)與國(guó)外相關(guān)研究的差異,指出了我國(guó)目前研究的不足。其次,對(duì)影響我國(guó)審計(jì)收費(fèi)的內(nèi)在動(dòng)因進(jìn)行了描述性分析,并對(duì)審計(jì)收費(fèi)供需決定模型進(jìn)行了研究,以此為基礎(chǔ),建立了一個(gè)審計(jì)收費(fèi)與其影響因素之間的多元線性回歸模型,模型采用的數(shù)據(jù)均來(lái)自于中國(guó)證券監(jiān)督管理委員會(huì)網(wǎng)站以及相關(guān)的會(huì)計(jì)師事務(wù)所網(wǎng)站。根據(jù)設(shè)定的約束條件,共篩選出182家符合要求的樣本公司。通過(guò)實(shí)證分析,得出以下結(jié)論:被審計(jì)單位資產(chǎn)規(guī)模、被審計(jì)單位子公司個(gè)數(shù)、被審計(jì)單位注冊(cè)地在經(jīng)濟(jì)最發(fā)達(dá)的區(qū)域、事務(wù)所的規(guī)模和組織形式與我國(guó)證券市場(chǎng)的審計(jì)收費(fèi)顯著相關(guān),而存貨與應(yīng)收賬款之和與總資產(chǎn)之比,非會(huì)計(jì)報(bào)表審計(jì)費(fèi)用、盈余管理行為、非主營(yíng)業(yè)務(wù)利潤(rùn)占稅前利潤(rùn)總額的比重以及被審計(jì)單位被出具的意見(jiàn)類型對(duì)審計(jì)收費(fèi)不具有顯著影響。最后,通過(guò)對(duì)實(shí)證結(jié)果進(jìn)行分析,為證券監(jiān)管部門提出了相應(yīng)的政策性建議。
[Abstract]:Since 2001, one after another audit failure cases have occurred in China, which has aroused the attention of people from all walks of life to the audit quality. As an economic link between audited units and certified public accountants, audit fees will affect the quality of audit, so the analysis of audit fees has gradually begun to be attached importance to, but most of these studies are theoretical analysis. There are few empirical analyses on the influencing factors of audit fees. This paper uses the method of multiple linear regression analysis to study the influencing factors of audit fees of listed companies in China. Firstly, on the basis of reviewing the current research situation at home and abroad, This paper summarizes the differences between China and foreign countries, and points out the deficiency of the current research in China. Secondly, it makes a descriptive analysis of the internal causes that affect the audit fees in China, and studies the decision model of the supply and demand of audit fees. Based on this, a multivariate linear regression model between audit fees and its influencing factors is established. The data used in the model come from the website of China Securities Regulatory Commission and the websites of accounting firms. According to the constraints set, 182 sample companies that meet the requirements are selected. The conclusions are as follows: the size of the assets of the audited units, the number of subsidiaries of the audited units, and the registered place of the audited units are in the most developed regions of the economy. The size and organizational form of the firms are significantly related to the audit fees in China's securities market. The ratio of the sum of inventory and accounts receivable to total assets, the audit expenses of non-accounting statements, the behavior of earnings management, The proportion of non-main business profits to the total pre-tax profits and the types of opinions issued by the audited units have no significant impact on audit fees. Finally, the empirical results are analyzed. Put forward the corresponding policy recommendations for the securities regulatory department.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 宗律;吳麗君;;審計(jì)收費(fèi)影響因素的實(shí)證分析[J];價(jià)值工程;2012年20期

相關(guān)碩士學(xué)位論文 前4條

1 王敏;我國(guó)A股上市公司審計(jì)費(fèi)用影響因素研究[D];北京交通大學(xué);2011年

2 潘子龍;上市公司審計(jì)費(fèi)用率影響因素實(shí)證研究[D];沈陽(yáng)工業(yè)大學(xué);2011年

3 焦瑩芳;不變更會(huì)計(jì)師事務(wù)所條件下審計(jì)費(fèi)用變化的影響因素研究[D];北京交通大學(xué);2007年

4 毛圓圓;資產(chǎn)評(píng)估收費(fèi)影響因素的實(shí)證研究[D];河北農(nóng)業(yè)大學(xué);2008年

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本文編號(hào)：1527264