本文選題：事務(wù)所合并　切入點(diǎn)：審計收費(fèi)　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,注冊會計師行業(yè)國際化步伐加快,審計市場競爭激烈,事務(wù)所合并整合事件常有發(fā)生。2009年,財政部與中國證監(jiān)會聯(lián)合發(fā)布新政,要求申請承接H股企業(yè)審計業(yè)務(wù)的會計師事務(wù)所必須具備年度業(yè)務(wù)收入不低于3億元等一系列苛刻條件。新政一出,國內(nèi)中型會計師事務(wù)所紛紛“抱團(tuán)”以迎合監(jiān)管方設(shè)置的執(zhí)業(yè)門檻。監(jiān)管部門希望依靠提高執(zhí)業(yè)門檻來加速事務(wù)所行業(yè)整合的步伐,進(jìn)而引導(dǎo)我國會計師事務(wù)所走向規(guī)�；a(chǎn)經(jīng)營之路。雖然這種強(qiáng)硬的整合促進(jìn)方案確實(shí)迫使許多中型事務(wù)所開展合并工作,但是,依靠政府行政力量推動下的被動型合并對會計師事務(wù)所乃至注冊會計師行業(yè)一定是件好事嗎?合并能否提高事務(wù)所的品牌價值、強(qiáng)化內(nèi)部治理、優(yōu)化人才結(jié)構(gòu),進(jìn)而提高審計質(zhì)量?合并又會對會計師事務(wù)所審計收費(fèi)等行為產(chǎn)生什么影響?合并能否真正實(shí)現(xiàn)“做大”又“做強(qiáng)”、1+12的夢想效果嗎?顯然,開展針對以上問題的研究工作是十分必要的。2012年1月5日,“天健正信會計師事務(wù)所”與“京都天華會計師事務(wù)所”發(fā)生合并。2012年5月,原京都天華會計師事務(wù)所決定更名為“致同會計師事務(wù)所(特殊普通合伙)”,并于2012年6月18日正式啟用公司新名稱。本文選取致同會計師事務(wù)所合并事件開展案例研究,來考察合并對事務(wù)所審計質(zhì)量、審計收費(fèi)等審計行為影響。具體來說,本文在回顧了國內(nèi)外學(xué)者關(guān)于事務(wù)所合并的相關(guān)理論和我國會計師事務(wù)所合并背景之后,論述了致同會計師事務(wù)所合并雙方(天健正信與京都天華)的歷史背景和合并動機(jī),接著從事務(wù)所整體層面和客戶是否流失層面分別考察了合并事件對審計行為的影響,包括合并前雙方審計行為差異性分析、雙方各自在合并前后審計行為變化情況以及合并后致同內(nèi)部審計行為差異性分析。研究發(fā)現(xiàn):(1)從事務(wù)所整體角度來看,致同的合并對審計質(zhì)量沒有顯著的提升作用,卻導(dǎo)致了審計收費(fèi)顯著提高,但這種審計收費(fèi)的提高并非是審計質(zhì)量的提升所導(dǎo)致的結(jié)果;(2)從忠實(shí)客戶角度來看,對于4年均留存在事務(wù)所內(nèi)的特定樣本客戶而言,致同的合并對審計收費(fèi)、審計質(zhì)量都不產(chǎn)生影響。研究啟示是會計師事務(wù)所合并雙方必須樹立正確觀念、選擇合適對象、整合資源優(yōu)勢以及協(xié)調(diào)文化差異。最后,本文指出了研究局限性和未來展望。
[Abstract]:In recent years, the pace of internationalization of the CPA industry has accelerated, and the audit market has become more competitive. In 2009, the Ministry of Finance and the China Securities Regulatory Commission jointly issued a new deal. Accounting firms that apply for the audit of H-share enterprises must have a series of harsh conditions such as annual business income of not less than 300 million yuan. Domestic mid-sized accounting firms have "banded together" to cater to the practice thresholds set by regulators. The regulatory authorities hope to speed up the pace of consolidation of the firm industry by raising the practice threshold. And then lead our country's accounting firms to the road of large-scale production and management. Although this tough integration promotion program does force many medium-sized firms to carry out merger work, however, Is it a good thing for accounting firms and even the CPA industry to rely on the passive merger driven by the administrative power of the government? Can the merger improve the brand value of the firm, strengthen the internal governance, optimize the talent structure, and then improve the audit quality? What impact will the merger have on the audit fees of accounting firms? Can the merger really achieve the dream effect of "bigger" and "stronger" 12? Obviously, it is necessary to carry out research on the above problems. In January 5th 2012, Tianjian Zhengxin Accounting firm merged with Kyoto Tianhua Accounting firm. In May 2012, The former accounting firm of Tianhua in Kyoto decided to change its name to "to the same accounting firm (special general partnership)" and formally adopted the new name of the company on June 18th 2012. This paper selects the case study of the merger of the accounting firm with the accounting firm. To examine the impact of merger on audit quality, audit fees and other audit behaviors. Specifically, this paper reviews the relevant theories of domestic and foreign scholars on firm merger and the background of the merger of accounting firms in China. This paper discusses the historical background and merger motivation of the two parties (Tianjian Zhengxin and Kyoto Tianhua), and then examines the impact of the merger on the audit behavior from the overall level of the firm and whether the customer is losing. Including the analysis of the differences of audit behavior between the two sides before and after the merger, the changes of audit behavior between the two sides before and after the merger, and the analysis of the differences between the audit behavior and the internal audit behavior after the merger. The study found that: 1) from the overall perspective of the firm, The same merger has no significant effect on audit quality, but leads to a significant increase in audit fees. However, the increase in audit fees is not the result of the improvement of audit quality. For a specific sample of clients who remain in the firm for 4 years, the same merger has no effect on the audit fees and audit quality. The inspiration of the research is that both sides of the accounting firm must set up the correct idea and choose the right object. Finally, this paper points out the research limitations and future prospects.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233;F239.4

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