本文選題：審計師變更 + 審計意見��； 參考：《浙江大學》2005年碩士論文

【摘要】：國外對于審計師變更行為的研究已有40年的歷史，并已取得廣泛的研究成 果，由于我國證券審計市場起步較晚，國內(nèi)對審計師變更的研究僅是近三四年的 事。本文研究了近兩年我國上市公司自愿性審計師變更行為的主要影響因素。 文章在回顧國內(nèi)外有關文獻的基礎上，結(jié)合我國上市公司在年度報告中披露 的審計師變更原因，選擇可能影響審計師變更行為的若干因素，通過描述性統(tǒng)計 及Logistic回歸分析方法，對2002及2003年自愿性審計師變更樣本進行了統(tǒng)計， 并將統(tǒng)計結(jié)果與已有的研究結(jié)論進行了比較分析。結(jié)果顯示：(1) 近年來我國上 市公司對審計師變更原因的披露情況仍然不如人意，披露信息的有用性很低；(2) 非標準審計意見、第一大股東變更、審計師地域特征是審計師變更的主要影響因 素；(3) 審計師變更的影響因素具有階段性特征，表現(xiàn)為不同階段影響因素的變 化及影響力的變化上，這與近幾年我國不斷出臺新的監(jiān)管政策有關。 從兩年混合樣本的實證結(jié)果及影響因素的變化來看，上市公司被出具非標準 審計意見是導致審計師變更的首要原因，因此本文結(jié)合審計師變更前后審計意見 的變化情況，對非標準審計意見與審計師變更的關系進行了進一步分析，結(jié)果顯 示，被出具非標準審計意見的上市公司可以通過變更審計師來實現(xiàn)改善審計意見 的目的，從而影響了后任審計師的獨立性。 最后，根據(jù)實證研究結(jié)果，針對審計師變更原因的披露和對非標準審計意見 的監(jiān)管，，文章提出了具有建設性的監(jiān)管建議。
[Abstract]:The study of auditor change behavior abroad has a history of 40 years, and has been widely studied. As a result, due to the late start of the securities audit market in China, the research on auditor change in China is only in the past three to four years. The matter. This paper studies the main influencing factors of voluntary auditor change in Chinese listed companies in recent years. Based on the review of relevant literature at home and abroad and combined with the disclosure of Chinese listed companies in the annual report In this paper, the reasons for the change of auditors and the factors that may influence the behavior of auditor change are selected. And Logistic regression analysis, the voluntary auditor changes in 2002 and 2003 were analyzed. The statistical results are compared with the existing conclusions. The result shows that in recent years, China The disclosure of the reasons for the change of auditors by municipal companies is still unsatisfactory, and the usefulness of disclosing information is very low. Non-standard audit opinion, the first major shareholder change, auditor geographical characteristic is the main influence factor of auditor change. (3) the influencing factors of auditor change have the characteristic of stage, which is shown by the change of influencing factors in different stages. On the change of influence, this is related to the new regulatory policy that our country has introduced continuously in recent years. From the empirical results of two years mixed samples and the change of influencing factors, the listed companies are issued non-standard. The audit opinion is the primary cause of auditor change, so this paper combines the audit opinion before and after the auditor change. The relationship between the non-standard audit opinion and the change of auditor is further analyzed. The results show that Show that listed companies that have issued non-standard audit opinions can improve their audit opinions by changing auditors This affects the independence of the subsequent auditor. Finally, according to the results of empirical research, the disclosure of the reasons for auditor change and the non-standard audit opinion. The article puts forward constructive supervision suggestions.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.22

【引證文獻】

中國碩士學位論文全文數(shù)據(jù)庫 前1條

1 季芳;上市公司年度報告預約披露變更的實證研究[D];廈門大學;2006年

本文編號：1932997