本文選題：審計(jì)師辭聘 + 審計(jì)師解聘　； 參考：《湖南大學(xué)》2005年碩士論文

【摘要】：在西方國家,審計(jì)師辭聘是一種相當(dāng)普遍的市場現(xiàn)象,是會(huì)計(jì)師事務(wù)所應(yīng)對訴訟風(fēng)險(xiǎn)的理性行為。但是,在國外市場相當(dāng)興盛的審計(jì)師辭聘現(xiàn)象在我國審計(jì)市場卻鮮有所聞。本文在約定審計(jì)師是有限理性且具有機(jī)會(huì)主義傾向的經(jīng)濟(jì)人假設(shè)下,結(jié)合相關(guān)理論與實(shí)證研究的結(jié)論,采用邏輯推理、數(shù)據(jù)圖表的方式,研究審計(jì)師辭聘的相關(guān)問題,試圖對這一疑惑進(jìn)行解答。 本文主要是從狹義的角度來討論審計(jì)師辭聘問題,即訴訟風(fēng)險(xiǎn)引起的審計(jì)師辭聘。然后,本文討論了審計(jì)師辭聘與審計(jì)師聲譽(yù)的關(guān)系,以及審計(jì)師辭聘與審計(jì)師法律責(zé)任安排的關(guān)系。最后本文回到中國市場,針對我國目前存在的審計(jì)師辭聘的制度障礙,提出了相應(yīng)的政策改進(jìn)。 本文的主要觀點(diǎn)包括:(1) 審計(jì)師辭聘具有明顯的經(jīng)濟(jì)后果。審計(jì)師辭聘行為向市場傳遞了關(guān)于自己與客戶的信息,投資者、辭聘客戶、繼任審計(jì)師以及繼任客戶等利益相關(guān)者做出不同的反應(yīng),進(jìn)而對整個(gè)市場造成影響;(2) 審計(jì)師辭聘是審計(jì)師建立與維護(hù)聲譽(yù)的重要成本,審計(jì)師辭聘看重的是聲譽(yù)資本的長期超額收益;(3) 法律責(zé)任的有限安排和無限安排對于審計(jì)師執(zhí)業(yè)行為的監(jiān)督程度是不同的。然而,責(zé)任安排的不同形式并不是審計(jì)師辭聘的直接誘因,審計(jì)師在兩種責(zé)任安排下都有可能辭聘;(4) 改善上市公司股權(quán)結(jié)構(gòu),推進(jìn)事務(wù)所合伙制的改革,保護(hù)審計(jì)師產(chǎn)權(quán)以及增強(qiáng)信息的透明度,可以為審計(jì)師辭聘提供足夠的制度條件。
[Abstract]:In western countries, auditor resignation is a very common market phenomenon and a rational behavior for accounting firms to deal with litigation risks. However, the phenomenon of auditor resignation in foreign markets is seldom heard in our country. Under the assumption that auditor is a limited rational and opportunistic economic man and combining the conclusions of relevant theoretical and empirical studies, this paper studies the relevant problems of auditor resignation by means of logical reasoning and data chart. Try to answer this doubt. This paper mainly discusses auditor resignation from a narrow point of view, that is, auditor resignation caused by litigation risk. Then, this paper discusses the relationship between auditor's resignation and auditor's reputation, and the relationship between auditor's resignation and auditor's legal liability arrangement. Finally, this article returns to the Chinese market, and puts forward the corresponding policy improvement in view of the existing institutional obstacles of auditor resignation in China. The main points of this paper include: (1) auditor resignation has obvious economic consequences. Auditor resignation conveys information to the market about themselves and their clients, with different responses from stakeholders, such as investors, clients, successors, and successors. (2) auditor resignation is an important cost for auditors to build and maintain their reputation. Auditor resignation emphasizes on the limited arrangement and unlimited arrangement of legal liability of reputation capital for long term excess return. The degree of supervision of auditor's practice behavior is different. However, different forms of liability arrangements are not a direct incentive for auditors to resign. Auditors may resign under both liability arrangements) to improve the ownership structure of listed companies and to promote the reform of the partnership system. The protection of auditor property rights and the transparency of information can provide sufficient institutional conditions for auditor resignation.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 滕保兵,江文生,林清育;產(chǎn)權(quán)改革探討與私人產(chǎn)權(quán)保護(hù)[J];商業(yè)研究;2002年11期

2 李明輝;論財(cái)務(wù)報(bào)告虛假陳述民事責(zé)任之性質(zhì)[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2004年06期

3 陸曉暉;國際社會(huì)變更審計(jì)師制度對我們的一點(diǎn)啟示[J];財(cái)會(huì)通訊;2003年02期

4 王軍威;我國上市公司變更會(huì)計(jì)師事務(wù)所現(xiàn)象透視[J];財(cái)會(huì)月刊;2003年08期

5 翟妤婕,劉迎忠;注冊會(huì)計(jì)師刑事責(zé)任的認(rèn)定[J];財(cái)稅與會(huì)計(jì);2002年09期

6 謝軍,李明輝;論會(huì)計(jì)師事務(wù)所選擇的信號(hào)傳遞功能[J];當(dāng)代財(cái)經(jīng);2003年02期

7 曲婧;關(guān)于上市公司會(huì)計(jì)信息披露問題的思考[J];經(jīng)濟(jì)論壇;2005年08期

8 吳溪;證券市場中的審計(jì)師變更研究[J];中國注冊會(huì)計(jì)師;2001年05期

9 吳溪;我國證券市場審計(jì)師變更的若干特征分析[J];中國注冊會(huì)計(jì)師;2002年01期

10 賀花;國外有關(guān)注冊會(huì)計(jì)師民事法律責(zé)任研究述要[J];中國注冊會(huì)計(jì)師;2003年08期

，

本文編號(hào)：1804935