本文選題：審計師 + 證券市場��； 參考：《西南財經大學》2003年碩士論文

【摘要】： 在我國獨立審計市場發(fā)展的初期，企業(yè)對于注冊會計師的服務、尤其是對高質量的會計服務并非出于市場的需要，導致審計師變更具有很多特點和問題。審計師變更的研究動機何在?因為該事件存在潛在的不利經濟后果，即被審計單位管理當局有可能通過變更審計師行為規(guī)避不利的審計意見，或是向審計師提出解聘威脅來影響審計師的獨立性，這些都將降低審計質量，被審計單位的許多問題也就隨著主審會計師事務所的變更或妥協掩藏下來。資本市場的信息使用者可以通過審計師變更事件獲取進一步的信息含量以減低自身的信息不對稱劣勢，看穿上市公司變更審計師行為背后的動機。 在發(fā)達證券市場中，審計師變更的研究已有幾十年的歷史，研究領域廣泛，碩果累累，但是中國證券市場上對于審計師變更的研究尚處于起步階段。隨著審計師變更現象的不斷增多和社會的日益關注，筆者以我國20世紀末的證券審計市場為基本背景，以描述統(tǒng)計數據為主要研究方法，以變更審計師的A股上市公司為主要研究對象，研究了我國證券市場審計師變更這一重大事件的特征，動因，潛在的不利影響，信息披露以及如何完善獨立審計市場，以期為注冊會計師行業(yè)的規(guī)范發(fā)展和證券市場的信息質量提高提供一定的證據和對策。 全文共分五章： 第一章 國內外關于審計師變更的研究 這一章主要對國內外有關審計師變更的研究成果作了一個簡單 WP=3 的總結。發(fā)達國家對審計師變更的研究已經非常成熟了。在國外的研究中，一般認為影響審計師變更的因素包括審計意見的類型、公司的財務狀況、審計師級差、管理當局的變更以及審計服務定價等。除了對審計師變更動因的研究以外，國外學者還積極研究了審計師變更的市場反映。國內對于審計師變更的研究在2000年以前還是一片空白，目前已有的研究主要集中在審計師變更的動因研究上。筆者在總結了國內外已有的有關審計師變更的研究的基礎上，提出了中國證券市場上審計師變更的研究機會，提出將對審計師變更的特征、影響因素，披露制度進行研究，以及為改善我國證券審計市場提出建議。 第二章 審計關系分析以及審計師變更的特征 筆者首先對目前上市公司與審計師的關系以及審計市場的特征作了簡要概述，然后分析了我國證券市場上審計師變更的特征。通過對審計師變更事例的觀察，筆者發(fā)現，我國審計師變更的發(fā)起方幾乎均為上市公司，而非審計師，也即我們的審計師變更主要是上市公司發(fā)起的審計師解聘。筆者對1997-1999年的110例變更審計師A股上市公司進行統(tǒng)計發(fā)現，審計師變更呈上升趨勢，變更審計師的上市公司中ST、PT類公司的比例增大、審計師變更呈現了從大事務所變到小事務所的趨勢。 第三章 我國證券市場審計師變更的動因分析 在國內外研究的基礎上，筆者結合我國證券市場上審計師變更的特征探討了影響我國證券市場審計師變更的因素。筆者先對造成審計解聘的影響因素進行分析后得到如下結論：（1）被出具“不清潔”審 WP=4 計意見的上市公司比被出具“清潔”審計意見的上市公司更容易變更審計師；（2）與審計師為異地的上市公司比審計師為同地的上市公司更容易發(fā)生審計師變更；（3）ST、PT類公司比非ST、PT類公司更容易變更審計師；（4）第一大股東發(fā)生變更的上市公司在第二年更可能變更審計師。筆者還發(fā)現，在我國上市公司的再融資動機并非審計師變更的動因。在對審計師解聘的動因進行了較詳細的考察后，筆者分析了影響審計師辭聘的因素，發(fā)現訴訟風險是我國證券市場上導致審計師辭聘的原因。 考察審計師變更前后審計意見的變化特征是本部分的另一個重要內容。筆者對審計師變更前后的審計意見的統(tǒng)計數據進行分析，發(fā)現總體來說，審計師變更前后審計意見的嚴重程度并未發(fā)生明顯降低。但是值得注意的是，，筆者同時也發(fā)現，某些上市公司的確取得了審計意見的改善，例如在變更前選擇異地審計師并且在變更后選擇同地審計師的上市公司審計意見得到了一定改善；ST、PT類公司審計師變更后審計意見的程度有較明顯的緩和。 可見審計師變更具有潛在的不利影響，因此，監(jiān)管部門有必要采取措施對這種負面影響加以控制。一方面，監(jiān)管部門應加強對上市公司關于審計師變更信息披露的規(guī)范和監(jiān)管，使信息使用者能從中甄別出具有潛在審計意見購買動機的審計變更事件；另一方面，監(jiān)管部門還應將監(jiān)管重心放到如何成功抑制上市公司意見購買動機的成功實現上。 第四章 審計師變更的監(jiān)管 WP=5 作為一項重大事項，審計師變更的發(fā)生應向信息使用者披露哪些信息？我國目前的信息披露要求有哪些？對審計師信息披露的監(jiān)管和完善我國證券審計市場是本章的主要研究內容。筆者首先從監(jiān)管內容和監(jiān)管的及時性討論了美國相關監(jiān)管制度的要求，然后探討了我國審計師變更的披露制度，發(fā)現我國的披露制度存在如下不足之處：（1）無實質性的披露規(guī)定；（2）對信息披露的及時性無嚴格規(guī)定；（3）審計師與CSRC缺乏溝通。筆者征對這三方面提出了自己的建議，以改善審計師變更信息披露的不對稱狀況。 以審計師變更為切入點，分析如何改善我國證券市場，反過來又規(guī)范我國審計師變更的行為是本章的另一個重點。劉峰教授?
[Abstract]:In the early days of China's independent auditing market development, the enterprise for the CPA service, especially the need for high quality accounting service is not out of the market, leading to the auditor change has many characteristics and problems. What is the research motivation of auditor change? Because the event has potential adverse economic consequences, namely the entitys managementregarding may avoid unfavorable behavior through changing auditors audit opinion, or independent auditors to the dismissal of threats to auditor, which will reduce the quality of audit, audit many of the problems also with the auditors of the change or compromise of the capital market information hidden down. Users can obtain the auditor change event the information content further in order to reduce the disadvantage of information asymmetry itself, through listed companies to change the behavior of auditor Motivation.
In the developed securities market, the research of auditor changes has decades of history, research fields, and has made great achievements, but China on the stock market for the study of auditor change is still at the initial stage. With the growing concern about increasing the auditor change and social phenomenon, the author in China at the end of twentieth Century the securities market as the basic background the main research method, to describe the statistical data, in order to change auditors A shares of listed companies as the main research object, study the characteristics of this important event of auditor changes in Chinese securities market dynamics, potential adverse effects, information disclosure and how to improve the independent audit market, in order to provide certain information evidence and Countermeasures the quality of CPA industry and regulate the development of securities market.
The full text is divided into five chapters.
The first chapter of the study on the change of auditors at home and abroad
This chapter mainly makes a simple study on the research results of auditor changes at home and abroad.
WP=3
Summary of the developed countries to study on auditor changes has been very mature. The study abroad in general, that type of influence factors of auditor changes including the audit opinion, the financial situation of the company, the auditor differential, management change and audit services pricing. In addition to the study of motivation to change auditor, foreign scholars positive study of auditor change. The market reflects the domestic research on auditor changes before 2000 is still a blank, the existing research mainly focuses on the motivation of auditor change. Based on the summary of the research on the auditor at home and abroad have been changed on the proposed research opportunities Chinese stock market auditor the proposed the influence factors of characteristics of auditor change research, disclosure system, and to improve China's Securities Audit The court made a suggestion.
The second chapter analysis of audit relationship and the characteristics of auditor change
The author first makes a brief overview of the relationship between listed companies and auditors and the characteristics of the audit market, and then analyzes the characteristics of China's securities market auditor change. By observing the change of the auditor's case, the author found that the initiator of auditor change for almost all listed companies, rather than auditors, namely auditor we change is mainly initiated by the auditor dismissals of listed companies. The author made statistics for 1997-1999 years in 110 cases of auditor A shares of listed companies found that the auditor change is on the rise, change auditors of listed companies ST, PT company, increase the proportion of auditor change presents from the big firms to small firms.
The third chapter analysis of the motivation of the change of the auditor in China's securities market
Based on the research at home and abroad, combining the characteristics of China's securities market auditor change and discusses the influence factors of China's securities market. The auditor changes are firstly analyzed the influence factors of audit after the dismissal of the conclusions are as follows: (1) was issued by the "unclean" trial
WP=4
The audit opinion of the listed companies are more likely to change their auditors than was issued by the "clean" audit opinion of the listed company; (2) and the auditor for off-site listed companies than the same as auditors of listed companies are more likely to change auditors; (3) ST, PT, PT, non ST, easier to change auditors; (4) the first major shareholders of listed companies that changed in second years is more likely to change auditors. The author also found that in China's listed companies re financing motivation motivation is not the auditor change. Were studied in detail in the motivation of auditor dismissals, the author analyzed the influence factors of auditor resignations, found litigation the risk of China's securities market causes of auditor resignations.
Investigation of variation of audit opinion of auditor change is another important content of this part. Statistical data on the audit opinion of the auditor change before and after the author analyzed and found the overall severity of auditor changes before and after the audit opinion did not significantly reduce. But it is worth noting that, the author also found that some of the listed companies there has been improvement in audit opinion, such as changes in the selection and choose the same remote auditor auditor in change of the listed company after the audit opinion has been improved to some extent; ST, significantly easing the audit opinion type PT auditor after the change.
The auditor change has an adverse effect, the potential therefore, regulators need to take measures to control the negative influence. On the one hand, departments should strengthen supervision of listed companies on the auditor change information disclosure regulation and supervision, so that information users can change events with auditing opinion shopping motivation potential from the other screening; on the one hand, authority should put emphasis on how to inhibit the opinion shopping motivation of listed companies successfully.
The fourth chapter of the supervision of auditor change
WP=5
As a major issue, auditor changes which should disclose information to the information users? China's current information disclosure requirements have? Of auditors' Information Disclosure Supervision in China securities market is the main research contents of this chapter. The author starts from the content and timeliness of regulatory supervision of the relevant regulatory discussion of the U.S. the requirements of the system, and then discusses China's auditor change disclosure system, found that China's disclosure system has the following shortcomings: (1) no substantive disclosure provisions; (2) no strict regulations on the timeliness of information disclosure; (3) CSRC auditors and the lack of communication. The author with his suggestions on these three aspects, to improve the disclosure of information asymmetry of auditor change.
Taking auditor change as the breakthrough point, it is another important point of this chapter to analyze how to improve China's securities market, and in turn regulate our auditor's change behavior. Professor Liu Feng?

【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：F239.2

【引證文獻】

相關碩士學位論文 前4條

1 饒賽軍;我國ST公司審計師變更行為研究[D];暨南大學;2011年

2 徐華英;我國上市公司審計師自愿變更實證研究[D];湖南大學;2007年

3 蘇哲;注冊會計師審計失敗探究[D];河北大學;2008年

4 余莉姿;審計師變更對會計穩(wěn)健性的影響研究[D];重慶大學;2012年

本文編號：1736708