【摘要】：審計機構變更作為審計機構選擇行為的特例，在資本市場中頻頻發(fā)生，情況非常復雜，國外學者進行相關的研究已有四十余年的歷史。與發(fā)達國家相比，較短的發(fā)展歷史以及特殊的制度背景，造就了目前頗具“中國特色”的證券市場與審計市場，也使我國上市公司在審計機構的選擇行為規(guī)范上存在自身的特色和一些問題。由于證券審計市場起步較晚，國內學術界從2000年起才開始出現(xiàn)對審計機構變更的研究。 據(jù)有關資料顯示，近年來我國上市公司變更審計機構的現(xiàn)象逐年增加，這其中既包括了正常的審計機構變更，也不乏通過變更審計機構購買審計意見、粉飾財務報表、掩蓋虛假財務信息的情況，而上市公司的許多問題也就隨著審計機構的變更掩藏下來。這些都有可能降低審計質量，影響審計的獨立性。因此筆者認為，，無論從監(jiān)管環(huán)境的變化還是從研究的及時性、可靠性來看，對近年來我國證券市場中上市公司審計機構變更的行為進行研究都具有重要意義。研究的結果不僅有助于分析這一特定審計服務市場的特征，為證券市場各參與主體提供重要決策的依據(jù)，更有助于監(jiān)管部門對可能影響審計獨立性的審計機構變更行為實施及時有效的監(jiān)管。 本文主要采取理論與實證相結合的研究方法，重點對自愿性審計機構變更的信息披露及影響因素進行研究。文章的第一部分闡述了研究的背景、問題及方法；第二部分對相關理論及國內外研究成果進行歸納總結，以此作為研究的起點；第三部分是對我國審計市場發(fā)展的背景及現(xiàn)狀分析；第四部分主要是利
[Abstract]:As a special case of the choice behavior of audit institutions, the change of audit institutions occurs frequently in the capital market, and the situation is very complex. Foreign scholars have been carrying out related research for more than 40 years. Compared with the developed countries, the short history of development and the special institutional background have created the securities market and audit market with "Chinese characteristics" at present. It also makes the listed companies in our country have their own characteristics and some problems in the choice of behavior norms of audit institutions. Due to the late start of the securities audit market, the research on the change of audit institutions began to appear in the domestic academic circles since 2000. According to the relevant data, the phenomenon of changing audit institutions of listed companies in China has increased year by year in recent years, which includes not only the normal changes of audit institutions, but also the purchase of audit opinions and whitewashing of financial statements by changing audit institutions. Cover up false financial information, and many of the problems of listed companies are hidden with the change of audit institutions. These may reduce the quality of audit and affect the independence of audit. Therefore, the author believes that it is of great significance to study the behavior of audit institution change of listed companies in China's securities market in recent years, whether from the perspective of the change of regulatory environment or the timeliness and reliability of the study. The results of the study are not only helpful to analyze the characteristics of this particular audit service market, but also to provide important decision-making basis for the participants in the securities market. It is also helpful for the regulatory authorities to supervise the changes of audit institutions that may affect the independence of audit in a timely and effective manner. This paper mainly adopts the research method of combining theory and demonstration, and focuses on the information disclosure and influencing factors of the change of voluntary audit institutions. The first part of the article describes the background, problems and methods of the study, the second part summarizes the relevant theories and research results at home and abroad, as the starting point of the study. The third part is the analysis of the background and present situation of the development of audit market in our country; the fourth part is mainly profit.
【學位授予單位】：四川大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F832.51;F239.4

【引證文獻】

相關碩士學位論文 前4條

1 王艷芳;審計師變更的經(jīng)濟后果研究[D];青島理工大學;2011年

2 婁欣軒;上市公司更換審計師的經(jīng)濟后果研究[D];東北林業(yè)大學;2007年

3 陳娟茹;我國審計師變更的實證研究[D];西北大學;2009年

4 馬幗;上市公司審計師變更影響因素的實證研究[D];東北林業(yè)大學;2010年

本文編號：2477171