A股市場審計(jì)委員會(huì)與會(huì)計(jì)師事務(wù)所變更的實(shí)證研究
發(fā)布時(shí)間：2018-10-12 10:09
【摘要】：在1938年發(fā)生了麥克森·羅賓斯藥材公司的財(cái)務(wù)舞弊案件之后，一系列財(cái)務(wù)信息披露和審計(jì)過程中的弊端逐漸顯露出來，基于對(duì)規(guī)范審計(jì)流程和清潔審計(jì)環(huán)境的需要，審計(jì)委員會(huì)制度被提出并正式設(shè)立。2001年以后，隨著安然、世通等財(cái)務(wù)造假案件的出現(xiàn)，人們對(duì)于審計(jì)委員會(huì)這一職能機(jī)構(gòu)的設(shè)置開始重視起來�！端_班斯——奧克斯萊法案》的出臺(tái)，標(biāo)志著審計(jì)委員會(huì)制度正式有了書面制度的規(guī)章與保障，也標(biāo)志著審計(jì)委員會(huì)與會(huì)計(jì)師事務(wù)所之間的權(quán)利義務(wù)關(guān)系有了法律條文的規(guī)范。 在學(xué)者對(duì)審計(jì)委員會(huì)制度進(jìn)行研究的理論文獻(xiàn)中，審計(jì)委員會(huì)制度與會(huì)計(jì)師事務(wù)所關(guān)系方面的研究是最主要的研究方向，并且已經(jīng)取得了大量的研究成果。在這些研究成果中，主要著重于對(duì)兩方面的研究，一方面是對(duì)審計(jì)委員會(huì)與審計(jì)報(bào)告質(zhì)量之間相互關(guān)系的研究，另一方面是對(duì)審計(jì)委員會(huì)與會(huì)計(jì)師事務(wù)所變更之間相互關(guān)系的研究。 2008-2010年間，我國許多家上市公司所聘用的為其進(jìn)行審計(jì)的會(huì)計(jì)師事務(wù)所都發(fā)生了變更，除了因事務(wù)所合并、分立引起的和因事務(wù)所被證監(jiān)會(huì)處罰失去審計(jì)資格而引起的變更外，其他會(huì)計(jì)師事務(wù)所變更的原因并不明確，，這樣非正常的變更使得上市公司審計(jì)報(bào)告質(zhì)量的可信性也存在著隱憂。因此，會(huì)計(jì)師事務(wù)所變更影響因素一直是很多學(xué)者研究的主要課題，而審計(jì)委員會(huì)作為和會(huì)計(jì)師事務(wù)所關(guān)系非常密切的上市公司職能部門，從這一角度出發(fā)進(jìn)行研究可能會(huì)得到新的發(fā)現(xiàn)。 本文首先對(duì)審計(jì)委員會(huì)有效性和審計(jì)委員會(huì)特征的相關(guān)文獻(xiàn)進(jìn)行了回顧，然后從委托代理理論入手，分析了審計(jì)委員會(huì)出現(xiàn)的理論背景，以及與會(huì)計(jì)師事務(wù)所和管理層之間的相互關(guān)系，最后著眼于審計(jì)委員會(huì)獨(dú)的立性、專業(yè)性、規(guī)模和勤勉性四個(gè)主要特征，研究它們與會(huì)計(jì)師事務(wù)所變更的相關(guān)關(guān)系，提出了本文的研究假設(shè)。在實(shí)證研究部分，選取了2008-2010年間的上市公司相關(guān)數(shù)據(jù)，建立了回歸分析模型，利用Logistic回歸分析方法進(jìn)行了驗(yàn)證。最終研究結(jié)果顯示：審計(jì)委員會(huì)的獨(dú)立性、專業(yè)性、規(guī)模和勤勉性這四個(gè)主要特征都會(huì)對(duì)會(huì)計(jì)師事務(wù)所的變更產(chǎn)生負(fù)向的相關(guān)影響。本文的研究，可以豐富會(huì)計(jì)師事務(wù)所變更影響因素的相關(guān)研究，在以后的上市公司職能設(shè)置中，通過完善審計(jì)委員會(huì)的獨(dú)立性、專業(yè)性、勤勉性和恰當(dāng)確定其規(guī)模促進(jìn)其職能的有效發(fā)揮，減少會(huì)計(jì)師事務(wù)所的變更，達(dá)到有效為上市公司進(jìn)行審計(jì)的目的。
[Abstract]:After the financial fraud case of MacSen Robbins in 1938, a series of malpractices in the financial information disclosure and audit process were gradually revealed, due to the need to standardize the audit process and clean the audit environment. The audit committee system was proposed and formally established. After 2001, with the emergence of financial fraud cases such as Enron and WorldCom, People began to attach importance to the establishment of the audit committee as a functional institution. The introduction of Sarbanes-Oxley Act symbolized that the audit committee system had formal regulations and guarantees of the written system. It also indicates that the relationship between the audit committee and the accounting firm has been regulated by law. In the theoretical literature on the audit committee system, the research on the relationship between the audit committee system and the accounting firm is the most important research direction, and has made a lot of research results. Among the results of these studies, the main focus is on two aspects of research, on the one hand, the relationship between the audit committee and the quality of audit reports. On the other hand, the relationship between the audit committee and the change of accounting firm has been studied. Except for the changes caused by the merger of the firm, the separation of the firm and the loss of audit qualification caused by the punishment of the firm by the CSRC, the reasons for the change of other accounting firms are not clear. Such abnormal changes make the credibility of the quality of audit reports of listed companies also have hidden concerns. Therefore, the factors affecting the change of accounting firms have always been the main topics studied by many scholars, and the audit committee, as the functional department of listed companies with very close relationship with accounting firms, A study from this point of view may lead to new discoveries. This paper first reviews the relevant literature on the effectiveness of audit committee and the characteristics of audit committee, and then analyzes the theoretical background of audit committee from the perspective of principal-agent theory. Finally, focusing on the four main characteristics of audit committee independence, professionalism, scale and diligence, the relationship between them and the change of accounting firm is studied. The research hypothesis of this paper is put forward. In the part of empirical research, we select the relevant data of listed companies from 2008 to 2010, establish a regression model, and use Logistic regression analysis method to verify it. The final results show that the independence, professionalism, scale and diligence of the audit committee will have a negative impact on the change of accounting firms. The research in this paper can enrich the relevant research on the influencing factors of the change of accounting firms. In the future, in the function setting of listed companies, the independence and professionalism of the audit committee can be improved through the improvement of the independence of the audit committee. Diligence and proper determination of its size promote the effective performance of its functions, reduce the change of accounting firms, and achieve the purpose of effective audit for listed companies.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4;F832.51;F224
本文編號(hào)：2265722
[Abstract]:After the financial fraud case of MacSen Robbins in 1938, a series of malpractices in the financial information disclosure and audit process were gradually revealed, due to the need to standardize the audit process and clean the audit environment. The audit committee system was proposed and formally established. After 2001, with the emergence of financial fraud cases such as Enron and WorldCom, People began to attach importance to the establishment of the audit committee as a functional institution. The introduction of Sarbanes-Oxley Act symbolized that the audit committee system had formal regulations and guarantees of the written system. It also indicates that the relationship between the audit committee and the accounting firm has been regulated by law. In the theoretical literature on the audit committee system, the research on the relationship between the audit committee system and the accounting firm is the most important research direction, and has made a lot of research results. Among the results of these studies, the main focus is on two aspects of research, on the one hand, the relationship between the audit committee and the quality of audit reports. On the other hand, the relationship between the audit committee and the change of accounting firm has been studied. Except for the changes caused by the merger of the firm, the separation of the firm and the loss of audit qualification caused by the punishment of the firm by the CSRC, the reasons for the change of other accounting firms are not clear. Such abnormal changes make the credibility of the quality of audit reports of listed companies also have hidden concerns. Therefore, the factors affecting the change of accounting firms have always been the main topics studied by many scholars, and the audit committee, as the functional department of listed companies with very close relationship with accounting firms, A study from this point of view may lead to new discoveries. This paper first reviews the relevant literature on the effectiveness of audit committee and the characteristics of audit committee, and then analyzes the theoretical background of audit committee from the perspective of principal-agent theory. Finally, focusing on the four main characteristics of audit committee independence, professionalism, scale and diligence, the relationship between them and the change of accounting firm is studied. The research hypothesis of this paper is put forward. In the part of empirical research, we select the relevant data of listed companies from 2008 to 2010, establish a regression model, and use Logistic regression analysis method to verify it. The final results show that the independence, professionalism, scale and diligence of the audit committee will have a negative impact on the change of accounting firms. The research in this paper can enrich the relevant research on the influencing factors of the change of accounting firms. In the future, in the function setting of listed companies, the independence and professionalism of the audit committee can be improved through the improvement of the independence of the audit committee. Diligence and proper determination of its size promote the effective performance of its functions, reduce the change of accounting firms, and achieve the purpose of effective audit for listed companies.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4;F832.51;F224
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