【摘要】：2001年以來,財務舞弊事件層層疊出,“五大”會計師事務所無一幸免,其中,安達信事務所則由于安然事件而轟然倒閉。與此同時,在我國,也相繼出現(xiàn)了銀廣夏、藍田股份、科龍電器等嚴重的財務舞弊案件。這不但對投資者的信心造成了很大的打擊,同時也引起了社會各界的關注,使得大家紛紛開始尋找舞弊的根源。一方面,大家都在反思為什么會計事務所沒有發(fā)現(xiàn)這些嚴重的會計舞弊；另一方面,公司治理問題也成為了理論界和實務界關注的熱點。 本文首先通過理論分析得出重大錯報風險與上述公司治理特征之間的理論關系。然后,采用實證和規(guī)范相結合的方法展開研究,選擇上市公司因違規(guī)受到證監(jiān)會公告處罰作為重大錯報風險的替代變量,以股權流通比例、股權集中程度,董事會規(guī)模、獨立董事比例、董事長與總經(jīng)理兩職兼任,監(jiān)事會規(guī)模等公司治理特征作為解釋變量,在控制了公司規(guī)模、盈利能力等因素的基礎上,構建了Logistic回歸模型進行實證分析。 通過實證得出股權結構、董事會以及監(jiān)事會規(guī)模等因素在不同程度上對重大錯報風險產(chǎn)生影響,同時分析了實證結果與預期假設不相符的原因,基于對結果的分析,本文從提高公司治理效率、提高注冊會計師審計質量的角度提出了相應的建議,為會計師事務所評估重大錯報風險提供一定的借鑒意義。
[Abstract]:Since 2001, the financial fraud has been stacked up, and the "five" accounting firms have all been spared, among which, Andersen has collapsed because of Enron. At the same time, in China, there have been serious financial fraud cases, such as Silver Guangxia, Lantian shares, Kelong Electric Appliance and so on. This has not only dealt a great blow to investors' confidence, but also caused concern from all walks of life, which has led us to look for the root causes of fraud. On the one hand, we all reflect on why accounting firms have not found these serious accounting fraud; on the other hand, corporate governance has become a hot topic in theory and practice. In this paper, the theoretical relationship between the risk of material misstatement and the characteristics of corporate governance is obtained by theoretical analysis. Then, using the combination of empirical and normative methods to carry out the study, select listed companies for violating the regulations by the CSRC notice as a substitute for the risk of major misstatement variables, in order to share the circulation ratio, equity concentration, board size, The ratio of independent directors, chairman and general manager, board of supervisors and other corporate governance characteristics as explanatory variables, on the basis of controlling the company size, profitability and other factors, the Logistic regression model is constructed for empirical analysis. Through empirical analysis, we get the influence of ownership structure, board of directors and board of supervisors on the risk of material misstatement in varying degrees. At the same time, we analyze the reasons why the empirical results do not match with the expected assumptions, based on the analysis of the results. From the angle of improving the efficiency of corporate governance and improving the audit quality of certified public accountants, this paper puts forward some corresponding suggestions, which provides some reference significance for accounting firms to evaluate the risk of material misstatement.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F233;F271

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