本文選題：審計主體　切入點：審計行為　出處：《東北林業(yè)大學(xué)》2008年碩士論文

【摘要】： 21世紀以來,隨著國內(nèi)外上市公司會計造假和注冊會計師審計失敗一系列重大案件的爆發(fā),引發(fā)了市場對獨立審計質(zhì)量的質(zhì)疑,掀起了會計界對審計質(zhì)量研究的熱潮,與此同時會計造假與審計失敗案件卻仍在不斷上演。加強防范和不斷解決獨立審計中已經(jīng)出現(xiàn)和可能出現(xiàn)的問題成為持久的過程。從理論上說,不管審計質(zhì)量問題如何嚴重,如何難以解決,從本質(zhì)上看都是注冊會計師的行為問題。但實際上,不僅注冊會計師行為影響審計質(zhì)量,審計市場中其它行為主體也對審計質(zhì)量有著重大的影響。因此,研究審計市場中不同行為主體對審計質(zhì)量的影響有著重要的理論和現(xiàn)實意義。 本文在吸收和借鑒前人研究的基礎(chǔ)上,系統(tǒng)地對審計質(zhì)量的涵義、不同行為主體的界定進行了分析研究,并運用博弈論原理構(gòu)建了企業(yè)管理當局、會計師事務(wù)所、政府及注冊會計師協(xié)會四個行為主體對審計質(zhì)量形成及影響的博弈模型,明析了審計質(zhì)量形成的演進路徑,得到審計質(zhì)量演進路徑不會自發(fā)穩(wěn)定地趨向高質(zhì)量狀態(tài)的結(jié)論,繼而運用受托經(jīng)濟責任論、委托代理理論、保險論深入分析了不同行為主體對審計質(zhì)量影響的具體因素,明確了不同行為主體行為策略選擇的影響因子,其中根據(jù)我國上市公司的經(jīng)驗數(shù)據(jù)運用Logistic回歸模型實證分析了企業(yè)管理當局的影響因子,最后進行了規(guī)范不同行為主體提高審計質(zhì)量的對策分析。 通過不同行為主體對審計質(zhì)量影響的研究可以刻畫出審計質(zhì)量問題產(chǎn)生的演進路徑,深入到審計質(zhì)量的形成機理,增強治理審計問題的針對性,進而提高整個審計市場的運行效率。
[Abstract]:Since the 21st century, with the outbreak of a series of major cases of accounting fraud and CPA audit failure of listed companies at home and abroad, it has caused the market to question the quality of independent audit, and set off an upsurge of research on audit quality in accounting circles. At the same time, accounting fraud and audit failure cases are still unceasing. It is a lasting process to strengthen prevention and solve the existing and possible problems in independent audit. In theory, no matter how serious the audit quality problem is, no matter how serious the audit quality problem is, no matter how serious the audit quality problem is, How to solve the problem is essentially the behavior problem of CPA. But in fact, not only does CPA's behavior affect audit quality, but also other actors in audit market have great influence on audit quality. It is of great theoretical and practical significance to study the influence of different actors on audit quality in audit market. On the basis of absorbing and drawing lessons from previous studies, this paper systematically analyzes the meaning of audit quality and the definition of different actors, and constructs the enterprise management authority and accounting firm by using the principle of game theory. The game model of the formation and influence of audit quality by the four actors of the government and the Institute of Certified Public Accountants (CPA) analyzes the evolution path of audit quality, and draws the conclusion that the evolution path of audit quality will not spontaneously and stably tend to the state of high quality. Then, using the theory of fiduciary economic responsibility, principal-agent theory and insurance theory, this paper analyzes the specific factors of different actors' influence on audit quality, and clarifies the factors that influence the choice of behavioral strategies of different actors. According to the empirical data of listed companies in China, this paper empirically analyzes the influence factors of enterprise management authorities by using Logistic regression model, and finally analyzes the countermeasures of standardizing different actors to improve audit quality. Through the research on the influence of different actors on audit quality, we can depict the evolution path of audit quality problem, go deep into the formation mechanism of audit quality, and strengthen the pertinence of governance audit problem. And then improve the efficiency of the entire audit market.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4;F224.32

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本文編號：1663734