【摘要】：一般來(lái)說(shuō),獨(dú)立審計(jì)是資本市場(chǎng)信息披露制度中的重要環(huán)節(jié),有助于改善公司披露的會(huì)計(jì)信息的可信性。在獨(dú)立審計(jì)職業(yè)中,能否恪守獨(dú)立、客觀和公正的原則,遵守獨(dú)立審計(jì)的職業(yè)道德規(guī)范,在長(zhǎng)期職業(yè)中能一貫地提供高質(zhì)量服務(wù),從而獲得社會(huì)公眾信任和贊美,關(guān)系到會(huì)計(jì)師事務(wù)所的生存發(fā)展,那么聲譽(yù)就成為增強(qiáng)其競(jìng)爭(zhēng)力的重要因素。 經(jīng)濟(jì)學(xué)方面的理論研究為聲譽(yù)研究提供了深厚的基礎(chǔ)。從經(jīng)濟(jì)學(xué)上來(lái)看,聲譽(yù)可以認(rèn)為是一種信號(hào)顯示機(jī)制,具有可傳遞性,在經(jīng)濟(jì)生活中具有減少交易費(fèi)用、提高交易效率和潤(rùn)滑交易過(guò)程的作用。審計(jì)服務(wù)作為一種特殊的產(chǎn)品,它與一般的產(chǎn)品存在著明顯的差異,尤其是在質(zhì)量的可觀察性上。而審計(jì)聲譽(yù)作為審計(jì)質(zhì)量的信號(hào)顯示機(jī)制,能起到限制信號(hào)扭曲、增強(qiáng)交易透明度和降低交易成本的作用。對(duì)于審計(jì)師來(lái)說(shuō),高聲譽(yù)可以增強(qiáng)其“高水平努力”的可信度,從而使其克服道德風(fēng)險(xiǎn),避免陷入無(wú)效的低水平努力均衡；對(duì)于投資者而言,聲譽(yù)機(jī)制可以甄別出高質(zhì)量審計(jì)服務(wù)進(jìn)而使其價(jià)格提升,還能更加準(zhǔn)確尋找到提供高質(zhì)量審計(jì)服務(wù)的審計(jì)師們；對(duì)于社會(huì)而言,聲譽(yù)系統(tǒng)使得審計(jì)師更加誠(chéng)實(shí),從而提高了整個(gè)社會(huì)的發(fā)展水平。 審計(jì)市場(chǎng)有別于一般市場(chǎng)的一個(gè)顯著特征就是其提供的產(chǎn)品難以具體查看,質(zhì)量也難以衡量。對(duì)于資本市場(chǎng)的投資者而言,注冊(cè)會(huì)計(jì)師的專業(yè)勝任能力和獨(dú)立性都無(wú)法去具體識(shí)別和定量分析,而注冊(cè)會(huì)計(jì)師的聲譽(yù)作為一種有效的質(zhì)量鑒別機(jī)制,在一定程度上成為了審計(jì)質(zhì)量的一種標(biāo)識(shí)性變量,進(jìn)而成為審計(jì)服務(wù)定價(jià)的依據(jù)。而在很多國(guó)家中規(guī)定,注冊(cè)會(huì)計(jì)師難以獨(dú)立開展審計(jì)工作,其必須借助加入某種組織來(lái)從事這一活動(dòng),于是就需要考慮會(huì)計(jì)師事務(wù)所的聲譽(yù)問題。在一個(gè)理性的審計(jì)市場(chǎng)中,具有良好聲譽(yù)的會(huì)計(jì)師事務(wù)所通常被認(rèn)為是會(huì)提供高質(zhì)量審計(jì)服務(wù)的,也就是說(shuō)通過(guò)它審計(jì)的公司更容易取得投資者信任,從而獲得較低融資成本。而當(dāng)其聲譽(yù)受損時(shí),投資者就會(huì)對(duì)其審計(jì)質(zhì)量產(chǎn)生懷疑,進(jìn)而影響到經(jīng)其審計(jì)的公司的價(jià)值。 由于我國(guó)審計(jì)市場(chǎng)相對(duì)于國(guó)外發(fā)達(dá)國(guó)家來(lái)說(shuō)還不夠完善,存在的問題較多,注冊(cè)會(huì)計(jì)師執(zhí)業(yè)質(zhì)量不高,產(chǎn)生了嚴(yán)重的信任危機(jī),這對(duì)會(huì)計(jì)師事務(wù)所及廣大投資者等都產(chǎn)生了極大的危害。所以開展對(duì)審計(jì)聲譽(yù)的研究十分必要。 會(huì)計(jì)師事務(wù)所聲譽(yù)是會(huì)計(jì)信息質(zhì)量鑒證的“標(biāo)簽”,顯示會(huì)計(jì)信息質(zhì)量水平與可信程度。但會(huì)計(jì)師事務(wù)所聲譽(yù)的計(jì)量并不容易,李連軍(2005)指出：“審計(jì)師聲譽(yù)是指審計(jì)師在市場(chǎng)中的知名度與美譽(yù)度。知名度往往以審計(jì)師的市場(chǎng)份額來(lái)衡量,但美譽(yù)度來(lái)自客戶的口口相傳,往往難以直接衡量。”因此本文致力于采用調(diào)查問卷統(tǒng)計(jì)分析的方法構(gòu)建獨(dú)立審計(jì)聲譽(yù)指標(biāo)體系。 要評(píng)價(jià)獨(dú)立審計(jì)的聲譽(yù)情況,就需要對(duì)其進(jìn)行測(cè)量,而目前國(guó)際國(guó)內(nèi)的文獻(xiàn)對(duì)獨(dú)立審計(jì)聲譽(yù)測(cè)量的研究不多,要研究這些問題首先就要解決如何構(gòu)建聲譽(yù)測(cè)量指標(biāo)體系。那么如何構(gòu)建符合實(shí)際需要的聲譽(yù)測(cè)量指標(biāo)體系,以建立獨(dú)立審計(jì)聲譽(yù)監(jiān)管系統(tǒng),加速我國(guó)獨(dú)立審計(jì)行業(yè)聲譽(yù)的培育和形成,是本文的研究目的和意義。 本文的創(chuàng)新之處在于：在選題視角上,測(cè)定會(huì)計(jì)師事務(wù)所聲譽(yù)因子指標(biāo)體系,這是以中國(guó)經(jīng)濟(jì)環(huán)境中的結(jié)果拓展國(guó)外相關(guān)研究的一個(gè)很好的例子；在研究?jī)?nèi)容上,從數(shù)量上測(cè)定了會(huì)計(jì)師事務(wù)所聲譽(yù)因子指標(biāo)體系,深化了對(duì)會(huì)計(jì)師事務(wù)所聲譽(yù)的研究；在研究方法上,綜合運(yùn)用調(diào)查問卷(網(wǎng)上調(diào)查、電子郵件)、統(tǒng)計(jì)分析、計(jì)量經(jīng)濟(jì)分析等方法,采用公開數(shù)據(jù)及獲取保密數(shù)據(jù)的方式進(jìn)行研究,使結(jié)果相互印證,更加可靠；在研究成果上,測(cè)定會(huì)計(jì)師事務(wù)所聲譽(yù)指標(biāo)體系,為注冊(cè)會(huì)計(jì)師行業(yè)量化監(jiān)管、建立長(zhǎng)效機(jī)制提供了理論依據(jù)與科學(xué)思路；在實(shí)際應(yīng)用價(jià)值上,可以應(yīng)用于會(huì)計(jì)師事務(wù)所聲譽(yù)的培育與管理,應(yīng)用于對(duì)會(huì)計(jì)師事務(wù)所的量化監(jiān)管。 本文的研究方法分為兩個(gè)層次。第一層次是本項(xiàng)目的總體研究方法,它們將貫穿于研究的全過(guò)程,指導(dǎo)整個(gè)研究工作的開展,主要有系統(tǒng)法、行為分析法、歸納法等；第二層次是本項(xiàng)目的具體研究方法,包括比較研究法、問卷調(diào)查法和定量研究方法等。(1)比較研究。對(duì)比分析會(huì)計(jì)師事務(wù)所聲譽(yù)與誠(chéng)信、信用的不同之處,對(duì)比分析會(huì)計(jì)師事務(wù)所與企業(yè)聲譽(yù)的差異性,并對(duì)比會(huì)計(jì)師事務(wù)所聲譽(yù)與公司或企業(yè)聲譽(yù)的影響因素。(2)問卷調(diào)查。通過(guò)對(duì)會(huì)計(jì)師事務(wù)所利益相關(guān)者進(jìn)行訪談、調(diào)研,了解影響我國(guó)注冊(cè)會(huì)計(jì)師與會(huì)計(jì)師事務(wù)所聲譽(yù)的一些特殊因素。在此基礎(chǔ)上根據(jù)美國(guó)“譽(yù)商”指標(biāo)的原始問卷,在原始問卷之中加入對(duì)會(huì)計(jì)師事務(wù)所聲譽(yù)評(píng)價(jià)具有廣泛影響的補(bǔ)充指標(biāo),再編制問卷,對(duì)會(huì)計(jì)師事務(wù)所的利益相關(guān)者進(jìn)行廣泛的問卷調(diào)查。(3)定量研究。對(duì)問卷調(diào)查結(jié)果進(jìn)行數(shù)據(jù)處理與統(tǒng)計(jì)分析,借用遞階綜合評(píng)價(jià)方法的層次分析法,確定因子指標(biāo)的權(quán)重,得到會(huì)計(jì)師事務(wù)所聲譽(yù)測(cè)評(píng)指數(shù),并結(jié)合因子得分系數(shù)矩陣給出會(huì)計(jì)師事務(wù)所聲譽(yù)因子指標(biāo)體系。 在研究過(guò)程中,先從對(duì)以往的研究中界定獨(dú)立審計(jì)聲譽(yù)的概念和范圍,對(duì)比分析會(huì)計(jì)師事務(wù)所聲譽(yù)與誠(chéng)信、信用的不同之處,對(duì)比分析會(huì)計(jì)師事務(wù)所聲譽(yù)與企業(yè)聲譽(yù)的差異性,在此基礎(chǔ)上根據(jù)美國(guó)“譽(yù)商”指標(biāo)的原始問卷,考慮會(huì)計(jì)師事務(wù)所的特殊影響因素,在原始問卷之中加入對(duì)會(huì)計(jì)師事務(wù)所聲譽(yù)評(píng)價(jià)具有廣泛影響的補(bǔ)充指標(biāo),粗?jǐn)M出會(huì)計(jì)師事務(wù)所聲譽(yù)指標(biāo),再編制問卷,對(duì)會(huì)計(jì)師事務(wù)所的利益相關(guān)者進(jìn)行廣泛的問卷調(diào)查。在接下來(lái)的調(diào)查中對(duì)這些指標(biāo)進(jìn)一步完善。通過(guò)對(duì)問卷調(diào)查結(jié)果進(jìn)行數(shù)據(jù)處理與統(tǒng)計(jì)分析,確定指標(biāo)體系是否合理,借用層次分析法,確定因子指標(biāo)的權(quán)重,得到會(huì)計(jì)師事務(wù)所聲譽(yù)測(cè)評(píng)指數(shù),并結(jié)合因子得分系數(shù)矩陣給出會(huì)計(jì)師事務(wù)所聲譽(yù)因子指標(biāo)體系。 本文作者有幸參與了導(dǎo)師的課題研究,借助于課題項(xiàng)目的人力資源和理論成果,結(jié)合相關(guān)的文獻(xiàn)研究,對(duì)獨(dú)立審計(jì)聲譽(yù)評(píng)價(jià)指標(biāo)進(jìn)行了定量研究,構(gòu)建出了一套相對(duì)完整的指標(biāo)體系。全文圍繞指標(biāo)內(nèi)容、指標(biāo)權(quán)重和指標(biāo)關(guān)系展開,通過(guò)調(diào)查問卷的方式,采用統(tǒng)計(jì)分析的方法,逐步分析得出了獨(dú)立審計(jì)聲譽(yù)指標(biāo)體系。 具體來(lái)看,首先明確了本研究的研究角度和對(duì)象,指出了研究的目的、意義和創(chuàng)新之處,并提出了研究方法,尤其指出在選題視角、研究?jī)?nèi)容、研究成果和實(shí)際價(jià)值上的創(chuàng)新之處。 接著,通過(guò)相關(guān)文獻(xiàn)的整理,回顧了國(guó)內(nèi)外關(guān)于聲譽(yù)的相關(guān)研究成果,尤其是公司聲譽(yù)測(cè)量方面的研究,以此作為獨(dú)立審計(jì)聲譽(yù)測(cè)量研究的理論基礎(chǔ),并對(duì)獨(dú)立審計(jì)的聲譽(yù)進(jìn)行了分析,為下一步研究設(shè)計(jì)提供了充足的理論支持。 然后提出了整個(gè)研究思路和設(shè)計(jì)情況,指出了研究階段的整體思路以及調(diào)查問卷的對(duì)象選取等問題,在前面文獻(xiàn)研究的基礎(chǔ)上,結(jié)合會(huì)計(jì)師事務(wù)所審計(jì)的實(shí)際情況,提出了對(duì)獨(dú)立審計(jì)聲譽(yù)有影響的一級(jí)指標(biāo)和二級(jí)指標(biāo),并說(shuō)明了一級(jí)指標(biāo)和細(xì)化指標(biāo)調(diào)研階段數(shù)據(jù)獲取的步驟及過(guò)程。 接下來(lái)對(duì)調(diào)查中獲取的數(shù)據(jù)進(jìn)行說(shuō)明和分析,借用主成分分析方法,從調(diào)查問卷所得到的數(shù)據(jù)中提煉出獨(dú)立審計(jì)聲譽(yù)的七個(gè)影響因子：競(jìng)爭(zhēng)能力因素、總體感覺因素、審計(jì)質(zhì)量與職業(yè)操守因素、社會(huì)貢獻(xiàn)因素、內(nèi)在實(shí)力因素、形象因素和財(cái)務(wù)業(yè)績(jī)與規(guī)模因素,借用問卷調(diào)查和層次分析法,確定了因子指標(biāo)的權(quán)重。在每個(gè)一級(jí)指標(biāo)下,確定了對(duì)其有影響的各個(gè)細(xì)化影響因素,采用類似的方法,確定了各因子指標(biāo)的權(quán)重。由此得到了獨(dú)立審計(jì)聲譽(yù)指標(biāo)體系。 最后,針對(duì)本研究進(jìn)行了總結(jié),提出了一些管理建議,并指出了本研究存在的一些局限性,對(duì)未來(lái)的發(fā)展方向進(jìn)行了展望：進(jìn)行會(huì)計(jì)師事務(wù)所聲譽(yù)的培育與管理的研究；開展對(duì)會(huì)計(jì)師事務(wù)所的量化監(jiān)管的研究；在此基礎(chǔ)上進(jìn)一步展開獨(dú)立審計(jì)聲譽(yù)其他方面的研究,提高審計(jì)研究水平等。
[Abstract]:In general, independent audit is an important link in the information disclosure system of the capital market, which helps to improve the credibility of the accounting information disclosed by the company. In the independent audit profession, can we abide by the principles of independence, objectivity and impartiality, observe the professional ethics of independent audit, and provide high quality services consistently in a long career. To gain public trust and praise is related to the survival and development of accounting firms. Reputation has become an important factor to enhance their competitiveness.
The theoretical research of economics provides a deep foundation for the research of reputation. From the economic perspective, reputation can be considered as a kind of signal display mechanism with transferability. In economic life, it can reduce transaction costs, improve transaction efficiency and lubricate the transaction process. There are obvious differences in the product, especially in the observability of the quality. And the audit reputation as a signal display mechanism of audit quality can play a role in limiting the distortion of the signal, enhancing the transparency of the transaction and reducing the transaction cost. It overcomes the moral hazard and avoids the ineffective and low-level balance of efforts; for investors, the reputation mechanism can identify high quality audit services and improve their prices, and can more accurately find auditors who provide high quality audit services; for society, the reputation system makes auditors more honest and thus more honest. The development level of the whole society has been improved.
A significant feature of the audit market is different from the general market. The quality of the products is difficult to see and the quality is difficult to measure. For the investors in the capital market, the professional competence and independence of CPA can not be identified and quantitatively analyzed, and the reputation of CPA is a kind of effective quality. The identification mechanism, to a certain extent, has become an identification variable of audit quality, and then becomes the basis for the pricing of audit services. In many countries, it is difficult for CPA to carry out audit work independently. It must join some organization to engage in this activity, so it is necessary to consider the reputation of the accounting firm. In a rational audit market, a certified public accounting firm is usually considered to provide high quality audit services, that is to say that the company audited is more likely to gain the trust of investors, thus obtaining lower financing costs, and when its reputation is damaged, investors will doubt the quality of its audit. And then it affects the value of the company that has been audited.
Because the audit market of our country is not perfect relative to the developed countries in foreign countries, there are many problems and the quality of Certified Public Accountants is not high, which produces a serious crisis of trust, which has caused great harm to the accounting firm and the majority of investors. Therefore, it is necessary to carry out the research on the reputation of the audit.
The reputation of the accounting firm is the "label" of the quality assurance of accounting information, showing the quality and credibility of the accounting information. But the measurement of the reputation of the accounting firm is not easy. Li Lianjun (2005) points out: "auditor reputation refers to the reputation and reputation of auditors in the market. The reputation of the auditor often takes the auditor's market share." To measure, but reputation comes from the mouth of the customer, it is often difficult to measure directly. "Therefore, this article is devoted to the construction of an independent audit reputation index system by the method of statistical analysis of questionnaires.
In order to evaluate the reputation of independent audit, it is necessary to measure it. At present, there are few studies in the international and domestic literature on the measurement of independent audit reputation. In order to study these problems, we should first solve how to build a reputation measurement index system. Then, how to build a reputation measurement index system that is in line with the actual needs, so as to establish an independent audit. It is the purpose and significance of this paper that reputation supervision system accelerates the cultivation and formation of the reputation of independent auditing industry in China.
The innovation of this paper is to determine the index system of the reputation factor of the accounting firm in the perspective of topic selection, which is a good example of developing foreign related research in the economic environment of China. On the content of the research, the index system of the sound reputation factor of the accounting firm is measured, and the accounting business affairs are deepened. The research method, in the research method, the comprehensive use of questionnaire (online survey, e-mail), statistical analysis, econometric analysis and other methods, the use of public data and access to confidential data in the way to study, make the results mutually corroborated, more reliable, in the research results, the determination of the accounting firm reputation index system, The quantitative supervision of the accounting profession and the establishment of the long-term mechanism provide the theoretical basis and scientific ideas. In practical application value, it can be applied to the cultivation and management of the reputation of the accounting firms and applied to the quantitative supervision of the accounting firms.
The research method of this paper is divided into two levels. The first level is the overall research method of this project. They will run through the whole process of the research, guide the development of the whole research work, mainly including system law, behavior analysis, induction, etc. the second level is the specific research method of this project, including comparative study method, questionnaire survey method and quantitative analysis. Research methods and so on. (1) comparative study. Contrast and analyze the differences of reputation and credibility of accounting firms and credit, contrast and analyze the differences between CPA firms and corporate reputation, and compare the reputation of CPA firms with corporate or corporate reputation. (2) questionnaire survey. Through an interview with the stakeholders of CPA firms On the basis of the original questionnaire of the "reputation business" index in the United States, we add some supplementary indicators which have a wide impact on the reputation evaluation of the accounting firm in the original questionnaire, and then compile the questionnaire for the interests of the accounting firms. There are a wide range of questionnaires. (3) quantitative research. Data processing and statistical analysis of the results of the questionnaire are carried out, and the hierarchical analysis method of hierarchical comprehensive evaluation method is used to determine the weight of the factor index, and the evaluation index of the reputation of the accounting firm is obtained, and the factor coefficient matrix is combined to give the reputation factor of the accounting firm. Standard system.
In the course of the study, we first define the concept and scope of the reputation of independent audit from the previous research, contrast and analyze the differences between the reputation of the accounting firm and the credibility and the credit, and compare the differences between the reputation of the accounting firm and the reputation of the firm. On this basis, we consider the accountants according to the original questionnaire of the "reputation business" index of the United States. The special influence factors of the firm are added to the original questionnaire, which has a broad impact on the reputation of the accounting firm. It draws up the reputation index of the accounting firm, and then compiles the questionnaire to carry out a wide questionnaire survey on the stakeholders of the accounting firm. Good. Through data processing and statistical analysis of the results of the questionnaire, we can determine the rationality of the index system, use the analytic hierarchy process, determine the weight of the factor index, get the evaluation index of the reputation of the accounting firm, and give the index system of the reputation factor of the accountant's affairs with the factor score coefficient matrix.
The author of this paper has been lucky to participate in the research of the tutor's subject. With the help of the human resources and theoretical results of the project and the related literature research, the author makes a quantitative study on the evaluation index of independent audit reputation, and constructs a set of relatively complete index system. Through the method of statistical analysis, the index system of independent audit reputation has been gradually analyzed.
In particular, it first clarifies the research angle and object of this study, points out the purpose, significance and innovation of the research, and puts forward the research methods, especially points out the innovation of the topic perspective, the research content, the research results and the practical value.
Then, through the collation of relevant literature, this paper reviews the relevant research achievements on reputation at home and abroad, especially the research on the measurement of corporate reputation, which is the theoretical basis of the independent audit reputation measurement research, and analyses the reputation of independent audit, which provides sufficient theoretical support for the next step of research and design.
Then it puts forward the whole research idea and the design situation, points out the whole idea of the research stage and the selection of the object of the questionnaire. On the basis of the previous literature research, combined with the actual situation of the auditor's audit, it puts forward the first class index and the two level index which affects the independent audit reputation, and explains the first level. The steps and processes of data acquisition during the stage of investigation and refinement.
Then the data obtained in the survey are explained and analyzed. By using the method of principal component analysis, seven influencing factors of independent audit reputation are extracted from the data obtained from the questionnaire: competitive capability factors, overall sensory factors, audit quality and professional integrity factors, social contribution factors, intrinsic strength factors, image factors and Financial performance and scale factors, using the questionnaire survey and the analytic hierarchy process, determine the weight of factor index. Under each level index, the influence factors are determined and the weight of each factor index is determined by similar methods. Thus the independent audit reputation index system is obtained.
Finally, a summary of the study is made, some management suggestions are put forward, and some limitations of this study are pointed out, and the future development direction is prospected: the research on the cultivation and management of the reputation of the accounting firms; the research on the quantitative supervision of the accounting firms; on this basis, further expansion is carried out. Other aspects of independent audit reputation, improving audit research level, etc.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.4

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