本文選題：審計師變更 + 非標(biāo)準(zhǔn)審計意見��； 參考：《東北林業(yè)大學(xué)》2010年碩士論文

【摘要】： 會計信息是投資者進(jìn)行投資決策的主要來源,會計信息質(zhì)量的高低往往決定著投資決策是否正確,審計師的審計及其鑒證功能是防范虛假會計信息充斥資本市場的最后一道防線。當(dāng)審計師識別出上市公司提供的虛假會計信息并披露該情況時,卻面臨著被解聘的結(jié)局。目前我國資本市場中審計師變更現(xiàn)象越來越頻繁,情況也非常復(fù)雜,這些已經(jīng)引起了我國證券監(jiān)管部門、學(xué)術(shù)界以及社會公眾的廣泛關(guān)注。從目前關(guān)于審計師變更的研究結(jié)果來看,對導(dǎo)致審計師變更的主要原因并沒有形成一致意見。因此,有必要結(jié)合我國的實際情況,對上市公司變更審計師的影響因素做進(jìn)一步的研究。 本文在回顧國內(nèi)外學(xué)者關(guān)于審計師變更研究的基礎(chǔ)上,以審計關(guān)系產(chǎn)生的各種理論和發(fā)展歷程為指導(dǎo),從我國上市公司與審計師關(guān)系形成的角度,運用規(guī)范分析和實證分析中的獨立性T檢驗和Logistic回歸等統(tǒng)計方法,對影響我國上市公司審計師變更的主要因素及其影響程度進(jìn)行了深入系統(tǒng)的研究。提出非標(biāo)準(zhǔn)審計意見、盈余管理、上市公司財務(wù)狀況、是否處于財務(wù)困境、異地審計、控股股東變更和審計費用是自愿性審計師變更的主要影響因素的主要研究結(jié)論；其中非標(biāo)準(zhǔn)審計意見、上市公司財務(wù)困境和審計地域因素是最主要的影響因素,而會計師事務(wù)所級差對審計師變更的影響程度并不十分顯著。 2007年是新會計審計準(zhǔn)則正式實施的第一年。隨著新會計審計準(zhǔn)則的實施,上市公司的會計質(zhì)量也在持續(xù)提升,上市公司對審計師變更的情況也具有新的特點。識別自愿性審計師變更行為的影響因素,可以有效地發(fā)現(xiàn)、抑制上市公司的不良動機(jī)及潛在風(fēng)險,這對促進(jìn)我國證券市場的健康發(fā)展具有重要的現(xiàn)實意義。
[Abstract]:Accounting information is the main source for investors to make investment decisions. The quality of accounting information often determines whether the investment decisions are correct or not. Auditor's audit and its verification function are the last defense against false accounting information flooding the capital market. When auditors identify false accounting information provided by listed companies and disclose it, they face dismissal. At present, the phenomenon of auditor change is more and more frequent in the capital market of our country, and the situation is very complicated, which has caused the widespread concern of our country's securities regulatory department, academia and the public. From the current research results on auditor change, there is no consensus on the main causes of auditor change. Therefore, it is necessary to further study the influencing factors of auditor change in listed companies. On the basis of reviewing the research of auditor change at home and abroad, this paper, under the guidance of various theories and development course of audit relationship, from the angle of the formation of the relationship between listed company and auditor in our country, By using the statistical methods of independence T test and Logistic regression in normative and empirical analysis, this paper makes a deep and systematic study on the main factors affecting the auditor change of listed companies in China and their influence degree. Non-standard audit opinion, earnings management, financial status of listed companies, whether in financial distress, foreign audit, controlling shareholder change and audit fees are the main research conclusions of the main influencing factors of voluntary auditor change; Among them, non-standard audit opinion, financial distress of listed companies and audit geographical factors are the most important factors, but the difference of accounting firms does not have a significant impact on auditor change. 2007 is the first year that the new accounting auditing standards are formally implemented. With the implementation of the new accounting auditing standards, the accounting quality of listed companies has been continuously improved, and the change of auditors of listed companies has new characteristics. Identifying the influencing factors of voluntary auditor change can effectively find out that restraining the bad motivation and potential risk of listed companies has important practical significance to promote the healthy development of China's securities market.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王玨;創(chuàng)業(yè)板上市企業(yè)的審計風(fēng)險研究[D];吉林財經(jīng)大學(xué);2011年

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本文編號：1912346