本文選題：上市公司 + 更換審計師��； 參考：《東北林業(yè)大學》2007年碩士論文

【摘要】： 近年來，我國證券市場中上市公司更換審計師的案例日益增多。更換審計師作為市場經濟中上市公司一種特殊經濟行為，毫無疑問具有一定的經濟后果。具體而言，審計報告的經濟后果是通過審計意見類型的表達差異來體現(xiàn)的，審計師變更對審計意見類型產生影響，從而產生經濟后果。人們對公司通過審計師變更來獲取更有利審計報告的關注，迫使管制機構對此做出回應，并采取了種種管制措施。然而，這些措施是否必要，是否反應過度，對相關利益方有什么影響，，對投資者的投資決策有什么意義，市場對審計師變更的反應程度如何，都需要經驗證據的證實。 本文首先對國內外相關研究進行系統(tǒng)梳理，對相關審計市場及經濟后果理論進行系統(tǒng)總結，并對我國審計市場的特點予以概括。在此基礎上，本文選取了2003、2004、2005年我國證券市場中上市公司發(fā)起的審計師變更的A股上市公司為樣本，研究變更審計師后上市公司如何選擇后任審計師以及這種選擇如何影響審計意見，從而找出上市公司是否實現(xiàn)了以及在多大程度上實現(xiàn)上述動機。另外，作為公開披露的重大事件之一，更換審計師可能會產生市場反應，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以發(fā)現(xiàn)審計師變更事件是否存在市場反應及其潛在含義。 通過實證研究發(fā)現(xiàn)，上市公司更換審計師存在明顯的購買審計意見的目的，而且他們成功地達成了此目的。更換審計師事件在董事會決議公告日前后時窗存在市場反應，在股東大會決議公告日前后時窗則不存在市場反應。這說明在我國證券市場中，相關的信息披露制度逐漸完善，市場對上市公司更換審計師做出了反應。但由于上市公司在實際操作時并未完全按規(guī)定執(zhí)行，存在著信息披露嚴重滯后、虛假披露等問題，因而需要加強對上市公司信息披露的及時性和規(guī)范性的監(jiān)管。
[Abstract]:In recent years, the number of listed companies changing auditors in China's securities market is increasing. As a special economic behavior of listed companies in the market economy, the replacement of auditors undoubtedly has certain economic consequences. Specifically, the economic consequences of the audit report are reflected by the differences in the expression of the type of audit opinion, and the change of auditors has an impact on the type of audit opinion, thus producing economic consequences. The concern that companies obtain more favourable audit reports by changing auditors forces regulators to respond and take various controls. However, whether these measures are necessary, overreacted, have any impact on the relevant stakeholders, what is the significance to investors' investment decisions, and how far the market responds to the change of auditors needs to be verified by empirical evidence. Firstly, this paper systematically reviews the relevant research at home and abroad, summarizes the relevant audit market and the theory of economic consequences, and summarizes the characteristics of the audit market in our country. On this basis, this paper selects the A-share listed companies initiated by the listed companies in China's stock market in 20032004 and 2005 as the samples. This paper studies how the listed company chooses the subsequent auditor after the change of auditor and how this choice affects the audit opinion, so as to find out whether and to what extent the listed company has realized the above motivation. In addition, as one of the important events of public disclosure, the change of auditor may produce market reaction. This paper attempts to test several samples of auditor change in China's securities market. To find out whether there is a market reaction to the auditor change event and its potential implications. Through empirical research, it is found that there is a clear purpose of purchasing audit opinions in the exchange of auditors of listed companies, and they have successfully achieved this purpose. There is a market reaction in the time window of the auditor change before and after the announcement day of the board resolution, but there is no market reaction in the time window before and after the announcement date of the resolution of the shareholders' general meeting. This shows that in China's securities market, the relevant information disclosure system is gradually improved, and the market has reacted to the change of auditors of listed companies. However, due to the fact that the listed company is not carried out in accordance with the regulations in practice, there are some problems such as serious lag of information disclosure and false disclosure, so it is necessary to strengthen the supervision of the timeliness and standardization of information disclosure of listed companies.
【學位授予單位】：東北林業(yè)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F276.6;F239.4

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