本文關(guān)鍵詞：審計專用性投資不足問題研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 不完全契約 審計專用性投資 敲竹杠 投資成本 聲譽

【摘要】：會計師事務(wù)所在接受客戶委托時要深入了解客戶及其環(huán)境，積累相關(guān)行業(yè)和客戶專門知識，這可以視為一種專用性投資，并且其投資水平的高低會影響審計服務(wù)的質(zhì)量。由于我國審計市場屬于典型的壟斷競爭市場，會計師事務(wù)所對客戶存在一定程度上的經(jīng)濟依賴，議價能力較弱�；诔杀�-收益的考量，事務(wù)所缺乏進行高水平審計專用性投資的動力，成為我國實現(xiàn)高質(zhì)量審計的現(xiàn)實障礙。 本文以不完全契約理論為基礎(chǔ)，，以審計專用性投資不足問題作為主要研究對象，為使模型更加接近真實審計市場，本文在傳統(tǒng)GHM模型上，修正了信息對稱這一假設(shè)，構(gòu)建了一個信息不對稱下的審計敲竹杠模型，分析了審計專用性投資不足的現(xiàn)狀；鑒于已有研究的局限性，分別構(gòu)建了專用性投資成本和審計聲譽效應(yīng)相關(guān)的審計敲竹杠模型，從靜動態(tài)角度探討了這兩個因素引入對審計專用性投資不足的改進作用。模型結(jié)論表明：信息不對稱引起的“隱藏信息”會降低高能型事務(wù)所而提高低能型事務(wù)所的專用性投資水平；專用性投資成本影響雙方談判力的情況下，會計師事務(wù)所專用性投資激勵更強；審計聲譽效應(yīng)也會對專用性投資水平產(chǎn)生影響；敲竹杠行為是否影響投資水平主要取決于初始談判力的大小和審計聲譽效應(yīng)的好壞，并且一定條件下，會計師事務(wù)所有可能做出社會最優(yōu)甚至過度的審計專用性投資。 最后，根據(jù)模型的分析結(jié)果，主張通過建立審計雙方信任機制、加強事務(wù)所執(zhí)業(yè)能力以及培育寡占型市場結(jié)構(gòu)來增強專用性投資水平以提高審計質(zhì)量，這也是本文的現(xiàn)實意義所在。
[Abstract]:Accounting firms should deeply understand customers and their environment, accumulate relevant industry and customer expertise, which can be regarded as a kind of special investment. And the level of investment will affect the quality of audit services. Because our audit market is a typical monopoly competition market, accounting firms have a certain degree of economic dependence on customers. The bargaining power is weak. Based on the cost-benefit consideration, the firm lacks the motive power to carry out the high-level audit special investment, which becomes the realistic obstacle to the realization of the high quality audit in our country. Based on the theory of incomplete contract, this paper focuses on the problem of insufficient investment in audit specificity. In order to make the model more close to the real audit market, this paper is based on the traditional GHM model. This paper corrects the hypothesis of information symmetry, constructs a model of audit rip-off under asymmetric information, and analyzes the current situation of insufficient investment in audit specificity. In view of the limitations of existing research, the audit rigging models related to the specific investment cost and audit reputation effect are constructed respectively. From the static and dynamic point of view, this paper discusses the improvement effect of these two factors on the insufficient investment in audit specificity. The conclusion of the model shows that the "hidden information" caused by information asymmetry is "hidden information". It will reduce the high-energy firms and improve the investment level of the low-energy firms. When the cost of special investment affects the negotiating power of both sides, the incentive of specific investment of accounting firm is stronger; Audit reputation effect will also have an impact on the level of dedicated investment; Whether the behavior of racketeering affects the level of investment mainly depends on the size of the initial bargaining power and audit reputation effect, and under certain conditions. Accounting firms are likely to make socially optimal or even excessive audit specific investments. Finally, according to the analysis results of the model, it is proposed that the audit quality should be improved by establishing the mutual trust mechanism, strengthening the practice ability of the firm and cultivating the oligopolistic market structure to enhance the level of dedicated investment. This is also the practical significance of this article.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F239.22

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本文編號：1428000