本文選題：董事會(huì) + 審計(jì)質(zhì)量　； 參考：《南京財(cái)經(jīng)大學(xué)》2008年碩士論文

【摘要】： 在21世紀(jì)的今天,世界經(jīng)濟(jì)飛速發(fā)展,而于此同時(shí),企業(yè)會(huì)計(jì)信息失真、內(nèi)部治理失控、造假案件層出,所有這些導(dǎo)致大批企業(yè)倒閉,投資者利益無(wú)法保障,國(guó)家遭受巨大損失。而會(huì)計(jì)師事務(wù)所作為防范財(cái)務(wù)舞弊、保證經(jīng)濟(jì)安全的重要社會(huì)機(jī)制卻在這些案例中紛紛下水,人們不得不對(duì)審計(jì)師的信譽(yù)與獨(dú)立性進(jìn)行質(zhì)疑,審計(jì)師提供的審計(jì)報(bào)告的質(zhì)量另人堪憂。由此,理論界引發(fā)對(duì)審計(jì)質(zhì)量的關(guān)注與研究。在影響審計(jì)質(zhì)量的眾多因素中,作為公司治理結(jié)構(gòu)的核心------董事會(huì),其作為與審計(jì)師溝通的紐帶,也是審計(jì)師審計(jì)的外部環(huán)境因素之一,必然會(huì)對(duì)審計(jì)質(zhì)量產(chǎn)生影響。 本文從董事會(huì)的角度出發(fā),欲從審計(jì)客體的角度探討其與審計(jì)質(zhì)量的相關(guān)性。本文首先將董事會(huì)特征界定為董事會(huì)規(guī)模、兩職合一、獨(dú)立董事比例、執(zhí)行董事比例、審計(jì)委員會(huì)的設(shè)立、董事專業(yè)背景、董事會(huì)參與度、董事會(huì)成員持股比例、持股的董事會(huì)成員比例九個(gè)方面,綜合反映其獨(dú)立性、專業(yè)性與行為特征。然后從理論的角度分析了董事會(huì)治理機(jī)制與審計(jì)質(zhì)量,并初步探討了兩者關(guān)系。接著在文獻(xiàn)回顧的基礎(chǔ)上對(duì)董事會(huì)特征與審計(jì)質(zhì)量進(jìn)行了分析并提出了本文檢驗(yàn)的假設(shè)。然后選取了2007年兩市A股公司作為研究對(duì)象,用事務(wù)所規(guī)模、聲譽(yù)、審計(jì)意見、審計(jì)費(fèi)用率和審計(jì)人員專業(yè)性等7個(gè)變量,采用因子分析法對(duì)審計(jì)質(zhì)量進(jìn)行綜合量化,用相關(guān)性分析、多元回歸的方法分析了二者之間的關(guān)系。 本文得出以下結(jié)論:審計(jì)質(zhì)量與董事會(huì)規(guī)模、財(cái)務(wù)專業(yè)背景董事比例呈顯著正相關(guān),與執(zhí)行董事比例呈顯著負(fù)相關(guān);審計(jì)質(zhì)量與兩職合一、獨(dú)立董事的比例、審計(jì)委員會(huì)的設(shè)立、董事會(huì)的參與度、董事會(huì)成員持股比例以及呈正相關(guān),但不顯著,與持股的董事會(huì)成員比例呈負(fù)相關(guān),但不顯著。本文對(duì)這些結(jié)論進(jìn)行了專門的分析,并提出了完善獨(dú)立董事制度、加強(qiáng)審計(jì)委員會(huì)的建設(shè)、合理設(shè)置領(lǐng)導(dǎo)權(quán)結(jié)構(gòu),增加股權(quán)激勵(lì)的作用、降低執(zhí)行董事的比例、增加財(cái)務(wù)專業(yè)背景董事人數(shù),加強(qiáng)董事會(huì)會(huì)議的實(shí)質(zhì)性的相關(guān)建議,并且同時(shí)從外部的角度提出了一些提高審計(jì)質(zhì)量的建議。
[Abstract]:Today, with the rapid development of the world economy in the 21st century, at the same time, the accounting information of enterprises is distorted, the internal governance is out of control, and the cases of counterfeiting come into being, all of which lead to a large number of enterprises closing down, and the interests of investors cannot be safeguarded. The country suffered great losses. However, as an important social mechanism to prevent financial fraud and ensure economic security, accounting firms have been launched one after another in these cases, and people have to question the credibility and independence of auditors. The quality of the audit reports provided by auditors is worrying. As a result, the theoretical circle aroused the concern and research on audit quality. Among the many factors affecting audit quality, as the core of corporate governance structure, the board of directors, as a link with auditors, is also one of the external environmental factors of auditor audit, which will inevitably have an impact on audit quality. From the view of board of directors, this paper discusses the relationship between audit quality and audit object. In this paper, the characteristics of the board of directors are defined as the size of the board of directors, the integration of two positions, the proportion of independent directors, the proportion of executive directors, the establishment of audit committees, the professional background of directors, the participation of the board of directors, the proportion of shares held by board members, The proportion of board members reflects its independence, professionalism and behavioral characteristics. Then it analyzes the governance mechanism of the board of directors and the audit quality from the angle of theory, and probes into the relationship between them. Then, on the basis of literature review, this paper analyzes the characteristics and audit quality of the board of directors and puts forward the hypothesis tested in this paper. Then we select the two A-share companies in 2007 as the research object, using seven variables, such as firm size, reputation, audit opinion, audit expense rate and auditor professionalism, and adopt factor analysis to quantify the audit quality synthetically. The relationship between them was analyzed by correlation analysis and multivariate regression. This paper draws the following conclusions: the audit quality is significantly positively correlated with the size of the board of directors, the proportion of directors with financial background is significantly positive, and negatively with the proportion of executive directors, the audit quality has a significant negative correlation with the proportion of executive directors, the proportion of independent directors and audit quality is one of two positions. The establishment of audit committee, the participation of the board of directors, the proportion of board members holding shares and the proportion of board members are positively correlated, but not significant, but they are negatively correlated with the proportion of board members held by the board of directors, but not significantly. This paper makes a special analysis of these conclusions, and proposes to perfect the independent director system, strengthen the construction of the audit committee, rationally set up the leadership structure, increase the role of equity incentive, and reduce the proportion of executive directors. Increasing the number of financial professional background directors, strengthening the substantive recommendations of board meetings, and at the same time, from the external point of view, some suggestions to improve the audit quality are put forward.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F276.6;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張燕君;上市公司治理結(jié)構(gòu)與注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量的相關(guān)性研究[D];東北師范大學(xué);2011年

2 許娜;電力行業(yè)公司治理結(jié)構(gòu)與審計(jì)質(zhì)量的相關(guān)性問題研究[D];遼寧大學(xué);2013年

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本文編號(hào)：1818137