【摘要】： 審計(jì)市場結(jié)構(gòu)和市場行為的最終結(jié)果表現(xiàn)為審計(jì)市場績效,中國注冊會計(jì)師協(xié)會針對這一行業(yè)做出的有關(guān)重大決定的出發(fā)點(diǎn)和落腳點(diǎn)即是審計(jì)市場績效的提高。而衡量審計(jì)市場績效的一個(gè)重要指標(biāo)就是審計(jì)質(zhì)量。審計(jì)質(zhì)量的高低直接體現(xiàn)了審計(jì)市場績效的高低。審計(jì)質(zhì)量取決于會計(jì)師事務(wù)所的獨(dú)立性和專業(yè)勝任能力兩個(gè)方面,而會計(jì)師事務(wù)所的行業(yè)專長作為專業(yè)勝任能力的重要組成部分,也是影響審計(jì)質(zhì)量的一個(gè)重要因素。 2006年我國新審計(jì)準(zhǔn)則的頒布實(shí)施以及現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的確立,將在政策層面上促進(jìn)我國會計(jì)師事務(wù)所行業(yè)專門化經(jīng)營的發(fā)展。2007年中國注冊會計(jì)師協(xié)會發(fā)布的《關(guān)于推動會計(jì)師事務(wù)所做大做強(qiáng)的意見》也將鼓勵我國會計(jì)師事務(wù)所通過行業(yè)專門化經(jīng)營尋求規(guī)模化發(fā)展的途徑。基于這兩個(gè)特定背景,本文試圖研究我國審計(jì)市場行業(yè)專門化對審計(jì)市場績效的影響。 本文從產(chǎn)業(yè)組織理論的角度,在對會計(jì)師事務(wù)所行業(yè)專門化對審計(jì)市場績效的影響進(jìn)行規(guī)范性分析的基礎(chǔ)上,以2007年、2008年深滬兩市所有A股上市公司為研究樣本,運(yùn)用多元線性回歸分析方法檢驗(yàn)了會計(jì)師事務(wù)所行業(yè)專門化與審計(jì)質(zhì)量的關(guān)系。在實(shí)證研究過程中,本文從行業(yè)市場份額和專業(yè)投資程度兩個(gè)方面對會計(jì)師事務(wù)所行業(yè)專門化水平進(jìn)行衡量,以被審計(jì)單位的盈余管理程度作為審計(jì)質(zhì)量的替代變量。研究結(jié)果發(fā)現(xiàn),在控制了公司規(guī)模、會計(jì)師事務(wù)所規(guī)模、經(jīng)營狀況、財(cái)務(wù)風(fēng)險(xiǎn)、等因素對盈余管理的影響后,行業(yè)專門化水平越高的會計(jì)師事務(wù)所審計(jì)的公司盈余管理程度越低,因此,本文認(rèn)為,會計(jì)師事務(wù)所實(shí)行行業(yè)專門化發(fā)展確實(shí)可以提高其審計(jì)質(zhì)量。最后,本文結(jié)合我國審計(jì)市場環(huán)境分析了我國會計(jì)師事務(wù)所發(fā)展行業(yè)專門化戰(zhàn)略的重要意義及現(xiàn)實(shí)障礙,并從市場環(huán)境和會計(jì)師事務(wù)所自身的角度提出相應(yīng)的建議。 本文的創(chuàng)新之處在于：(1)使用產(chǎn)業(yè)組織理論的結(jié)構(gòu)-行為-績效(SCP)分析框架,對我國會計(jì)師事務(wù)所發(fā)展行業(yè)專門化對審計(jì)市場績效的影響進(jìn)行了理論分析和經(jīng)驗(yàn)檢驗(yàn)；(2)引入分工與專業(yè)化理論及競爭戰(zhàn)略理論對事務(wù)所行業(yè)專門化對審計(jì)市場績效的影響進(jìn)行了理論分析,豐富了分工理論和競爭戰(zhàn)略理論的同時(shí)也為事務(wù)所規(guī)�；l(fā)展提供了有效途徑。
[Abstract]:The final result of audit market structure and market behavior is audit market performance. The starting point and ending point of the important decision made by the Chinese Institute of Certified Public Accountants in this industry is the improvement of audit market performance. The audit quality is an important index to measure the performance of audit market. The audit quality directly reflects the audit market performance. Audit quality depends on the independence of accounting firms and professional competence. As an important part of professional competence, the professional expertise of accounting firms is also an important factor affecting audit quality. The promulgation and implementation of the new audit standards in 2006 and the establishment of the modern risk-oriented audit model. At the policy level, the development of professional management of accounting firms in China will be promoted. The opinions on promoting the growth and strength of CPA firms issued by the Chinese Institute of Certified Public Accountants in 2007 will also encourage our country's accountants to become bigger and stronger. The firm seeks the way of large-scale development through the specialized management of the industry. Based on these two specific backgrounds, this paper attempts to study the impact of industry specialization on audit market performance in China. From the perspective of industrial organization theory, based on the normative analysis of the impact of profession specialization of accounting firms on audit market performance, this paper takes all A-share listed companies in Shenzhen and Shanghai stock markets in 2007 and 2008 as research samples. The relationship between profession specialization and audit quality of accounting firms was tested by multiple linear regression analysis. In the process of empirical research, this paper measures the professional level of accounting firms from the two aspects of industry market share and the degree of professional investment, and takes the earnings management degree of the audited unit as an alternative variable of audit quality. The results show that after controlling the size of the company, the size of the accounting firm, the state of operation, financial risk, and other factors on earnings management, The higher the level of industry specialization, the lower the level of earnings management of accounting firms. Therefore, this paper believes that the professional development of accounting firms can indeed improve their audit quality. Finally, based on the audit market environment in China, this paper analyzes the significance and practical obstacles of the professional strategy for the development of accounting firms in China, and puts forward some suggestions from the point of view of the market environment and the accounting firm itself. The innovation of this paper is as follows: (1) using the structure-behavior-performance (SCP) analysis framework of the theory of industrial organization, this paper makes a theoretical analysis and empirical test on the impact of professional development of accounting firms on audit market performance in China; (2) the theory of division of labor and specialization and the theory of competition strategy are introduced to analyze the influence of industry specialization on audit market performance. It enriches the division of labor theory and competitive strategy theory and also provides an effective way for the large-scale development of firms.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F233;F239.4

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