本文選題：審計質(zhì)量 + 政府監(jiān)管��； 參考：《武漢理工大學(xué)》2015年碩士論文

【摘要】：自從美國金融風暴向全球蔓延以來,世界各國經(jīng)濟遭受了史無前例的慘重打擊,這也引發(fā)了相關(guān)學(xué)者對整個監(jiān)管體系問題地鄭重反思。有關(guān)會計、審計市場及其監(jiān)管效力問題的爭論一直持續(xù)不斷,對于它們的研究也一直是世界會計理論界、實務(wù)界和監(jiān)管層關(guān)注的熱點話題。故近年來全球?qū)W術(shù)界眾多學(xué)者對審計質(zhì)量以及監(jiān)管進行了相關(guān)探討和研究,研究結(jié)果表明,適當加強監(jiān)管對審計質(zhì)量有積極的影響,也有許多學(xué)者將其分開進行探析,歸結(jié)影響審計質(zhì)量或者政府監(jiān)管的因素,然而這些研究大多集中于微觀層面,涉及宏觀因素方面的卻寥若晨星,不可置否的是,微觀環(huán)境不可避免的會受到宏觀環(huán)境的影響。為此,本文試突破這一局限,采用理論分析和實證分析相結(jié)合的方法把宏觀經(jīng)濟周期納入研究范疇,探討宏觀經(jīng)濟周期如何影響審計質(zhì)量及政府監(jiān)管,在經(jīng)濟周期不同階段影響下,進一步對政府監(jiān)管影響審計質(zhì)量的效力及其差異性進行研究。從審計質(zhì)量,審計質(zhì)量與政府監(jiān)管,到審計質(zhì)量、政府監(jiān)管與經(jīng)濟周期,以逐步進入的方式探討國內(nèi)外相關(guān)文獻,闡述政府監(jiān)管審計質(zhì)量的理論,作用機制,以及在經(jīng)濟周期的影響下這三者之間的聯(lián)動機理,在機理分析的基礎(chǔ)上,本文提出研究假設(shè),經(jīng)過篩選的2002年以前上市的我國滬深A(yù)股719家上市公司為研究樣本,利用2002-2012年的數(shù)據(jù),分析了我國經(jīng)濟周期不同階段,宏觀經(jīng)濟對審計質(zhì)量以及政府監(jiān)管的影響作用。最終的實證結(jié)果表明,在不同周期下,審計質(zhì)量是有差異的,審計質(zhì)量在經(jīng)濟擴張期高于經(jīng)濟收縮期;在經(jīng)濟上升期,政府監(jiān)管力度趨于下降,而在經(jīng)濟下滑期,政府監(jiān)管力度是增加的,簡而言之即政府監(jiān)管力度在經(jīng)濟收縮期明顯大于經(jīng)濟擴張期,而審計質(zhì)量和監(jiān)管雖然都受到經(jīng)濟周期波動的影響,但是實證研究表明無論是在經(jīng)濟擴張期還是在經(jīng)濟收縮期,政府監(jiān)管實施后,均有利于審計質(zhì)量的提升。
[Abstract]:Since the U.S. financial turmoil spread to the world, the world economy has suffered unprecedented blow, which has also triggered a serious reflection on the entire regulatory system. The debate on accounting, audit market and its regulatory effectiveness has been ongoing, and their research has been a hot topic in the world accounting theorists, practitioners and regulators. Therefore, in recent years, many scholars in the global academic circles have carried on the related discussion and the research to the audit quality and the supervision, the research result indicated that the appropriate strengthening the supervision has the positive influence to the audit quality, also has many scholars to carry on the analysis separately. However, most of these studies focus on the micro level, but the macro factors are few. What can not be denied is that the micro environment will inevitably be affected by the macro environment. Therefore, this paper tries to break through this limitation, adopt the method of combining theoretical analysis and empirical analysis to bring the macroeconomic cycle into the scope of research, and discuss how the macroeconomic cycle affects the audit quality and government supervision. Under the influence of different stages of the economic cycle, this paper further studies the effectiveness and difference of government supervision on audit quality. From audit quality, audit quality and government supervision, to audit quality, government supervision and economic cycle, this paper discusses domestic and foreign literature in a gradual way, and expounds the theory and mechanism of government supervision audit quality. Based on the analysis of the mechanism, this paper puts forward the research hypothesis that 719 listed companies of Shanghai and Shenzhen A shares listed before 2002 are selected as the research samples. Based on the data from 2002 to 2012, this paper analyzes the effect of macro-economy on audit quality and government supervision in different stages of Chinese economic cycle. The final empirical results show that the audit quality is different in different cycles, the audit quality is higher in the period of economic expansion than in the period of economic contraction, in the period of economic growth, the intensity of government supervision tends to decline, while in the period of economic decline, the quality of audit is higher than that in the period of economic contraction. The intensity of government supervision is increasing. In short, the intensity of government supervision in the period of economic contraction is obviously greater than that in the period of economic expansion, while the quality of audit and supervision are affected by the fluctuation of economic cycle. However, the empirical study shows that both in the economic expansion period and in the economic contraction period, the implementation of government supervision is conducive to the improvement of audit quality.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F239.22;D630;F124.8

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本文編號：2112588