本文選題：審計(jì)師變更　切入點(diǎn)：訴訟風(fēng)險(xiǎn)　出處：《廈門(mén)大學(xué)》2008年碩士論文

【摘要】： 國(guó)外學(xué)者研究發(fā)現(xiàn),過(guò)高的訴訟風(fēng)險(xiǎn)將會(huì)導(dǎo)致審計(jì)師的變更。近年來(lái),國(guó)內(nèi)也掀起了針對(duì)審計(jì)師的訴訟浪潮。日益增多的訴訟案件已對(duì)審計(jì)工作產(chǎn)生了影響。訴訟風(fēng)險(xiǎn)的增大是否會(huì)導(dǎo)致上市公司審計(jì)師的變更?這一問(wèn)題的研究對(duì)于更深入地認(rèn)識(shí)我國(guó)審計(jì)師變更問(wèn)題和審計(jì)職業(yè)界防范風(fēng)險(xiǎn)以及加強(qiáng)中小投資者保護(hù)具有重要的現(xiàn)實(shí)意義。 本文在回顧國(guó)內(nèi)外重要文獻(xiàn)的基礎(chǔ)上,選取了2004-2006年年報(bào)審計(jì)師發(fā)生變更的A股上市公司為樣本,按照審計(jì)師變更公告中披露的原因,將審計(jì)師變更樣本分成訴訟風(fēng)險(xiǎn)組與非訴訟風(fēng)險(xiǎn)組。在參考了國(guó)外研究成果并結(jié)合我國(guó)具體實(shí)際情況的基礎(chǔ)上,本研究確定了衡量訴訟風(fēng)險(xiǎn)的相關(guān)變量,如:資產(chǎn)規(guī)模、存貨占總資產(chǎn)的比重、應(yīng)收賬款占總資產(chǎn)的比重、資產(chǎn)收益率、流動(dòng)比率、資產(chǎn)負(fù)債率、銷(xiāo)售增長(zhǎng)率、Beta系數(shù)、是否ST、審計(jì)意見(jiàn)等十個(gè)因素,并利用Logistic模型研究了我國(guó)審計(jì)師變更與訴訟風(fēng)險(xiǎn)的關(guān)系。研究結(jié)果顯示,資產(chǎn)規(guī)模、資產(chǎn)負(fù)債率、Beta系數(shù)、審計(jì)意見(jiàn)、是否ST、資產(chǎn)收益率這六個(gè)訴訟風(fēng)險(xiǎn)衡量因素顯著影響審計(jì)師的變更,表明訴訟風(fēng)險(xiǎn)已經(jīng)成為我國(guó)目前審計(jì)師變更的一個(gè)重要原因。 本文的主要?jiǎng)?chuàng)新之處在于借鑒了國(guó)外的成果對(duì)國(guó)內(nèi)訴訟風(fēng)險(xiǎn)進(jìn)行量化,進(jìn)而采用實(shí)證方法研究訴訟風(fēng)險(xiǎn)與國(guó)內(nèi)審計(jì)師變更之間的聯(lián)系,拓展了國(guó)內(nèi)對(duì)該領(lǐng)域的研究。
[Abstract]:Foreign researchers found that excessive litigation risk will lead to the change of auditors. In recent years, China has set off a wave of litigation against auditors. The increasing cases have impact on the audit work. The risk of litigation will lead to the increase of listed company auditor change? This problem for further research understanding the problem and audit occupation risk prevention and has important practical significance to strengthen the protection of small investors in China's auditor.
This paper reviews the important literatures at home and abroad, the 2004-2006 annual report of auditors changes A shares of listed companies as sample, according to the reason of auditor change Disclosure Notice, the auditor changes the sample into the risk of litigation group and non litigation risk group. In reference to the foreign research results and combining the real situation of our country the last, this study determines the relevant variables, measure the risk of litigation such as: the size of assets, stock accounted for the proportion of total assets, accounts receivable proportion of total assets, return on assets, liquidity ratio, asset liability ratio, sales growth rate, the Beta coefficient is ST, the audit opinion and other ten factors, the relationship between and use the Logistic model to study the auditor change and the risk of litigation in our country. The research results show that asset size, asset liability ratio, Beta coefficient, audit opinion, whether ST, return on assets of the six wind action The risk factors significantly affect the auditor's change, indicating that the litigation risk has become an important reason for the change of auditors at present in China.
The main innovation of this paper is to draw lessons from the achievements of foreign countries to quantify domestic litigation risk, and then use empirical method to study the relationship between litigation risk and domestic auditor change, and expand the domestic research in this field.

【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.4;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳永輝;訴訟風(fēng)險(xiǎn)對(duì)審計(jì)師變更影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2012年

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本文編號(hào)：1657213