【摘要】：在1938年發(fā)生了麥克森·羅賓斯藥材公司的財務舞弊案件之后，一系列財務信息披露和審計過程中的弊端逐漸顯露出來，基于對規(guī)范審計流程和清潔審計環(huán)境的需要，審計委員會制度被提出并正式設立。2001年以后，隨著安然、世通等財務造假案件的出現(xiàn)，人們對于審計委員會這一職能機構(gòu)的設置開始重視起來�！端_班斯——奧克斯萊法案》的出臺，標志著審計委員會制度正式有了書面制度的規(guī)章與保障，也標志著審計委員會與會計師事務所之間的權(quán)利義務關(guān)系有了法律條文的規(guī)范。 在學者對審計委員會制度進行研究的理論文獻中，審計委員會制度與會計師事務所關(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，主要著重于對兩方面的研究，一方面是對審計委員會與審計報告質(zhì)量之間相互關(guān)系的研究，另一方面是對審計委員會與會計師事務所變更之間相互關(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行審計的會計師事務所都發(fā)生了變更，除了因事務所合并、分立引起的和因事務所被證監(jiān)會處罰失去審計資格而引起的變更外，其他會計師事務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報告質(zhì)量的可信性也存在著隱憂。因此，會計師事務所變更影響因素一直是很多學者研究的主要課題，而審計委員會作為和會計師事務所關(guān)系非常密切的上市公司職能部門，從這一角度出發(fā)進行研究可能會得到新的發(fā)現(xiàn)。 本文首先對審計委員會有效性和審計委員會特征的相關(guān)文獻進行了回顧，然后從委托代理理論入手，分析了審計委員會出現(xiàn)的理論背景，以及與會計師事務所和管理層之間的相互關(guān)系，最后著眼于審計委員會獨的立性、專業(yè)性、規(guī)模和勤勉性四個主要特征，研究它們與會計師事務所變更的相關(guān)關(guān)系，提出了本文的研究假設。在實證研究部分，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回歸分析方法進行了驗證。最終研究結(jié)果顯示：審計委員會的獨立性、專業(yè)性、規(guī)模和勤勉性這四個主要特征都會對會計師事務所的變更產(chǎn)生負向的相關(guān)影響。本文的研究，可以豐富會計師事務所變更影響因素的相關(guān)研究，在以后的上市公司職能設置中，通過完善審計委員會的獨立性、專業(yè)性、勤勉性和恰當確定其規(guī)模促進其職能的有效發(fā)揮，減少會計師事務所的變更，達到有效為上市公司進行審計的目的。
[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.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4;F832.51;F224

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