本文選題：審計(jì)品質(zhì) + 審計(jì)任期　； 參考：《廈門大學(xué)》2007年碩士論文

【摘要】： 目前,國(guó)內(nèi)外學(xué)者對(duì)于審計(jì)品質(zhì)與審計(jì)任期的關(guān)系存在諸多爭(zhēng)議,有的學(xué)者認(rèn)為審計(jì)品質(zhì)與審計(jì)任期正相關(guān),有的學(xué)者認(rèn)為審計(jì)品質(zhì)與審計(jì)任期負(fù)相關(guān),還有的學(xué)者認(rèn)為審計(jì)品質(zhì)與審計(jì)任期呈倒U型相關(guān)。本文的研究目的是檢驗(yàn)審計(jì)品質(zhì)與審計(jì)任期的相關(guān)性,并測(cè)試不同審計(jì)任期時(shí)段的審計(jì)品質(zhì),在此基礎(chǔ)上從審計(jì)任期的角度提出有利于提高審計(jì)品質(zhì)的政策建議。 本文針對(duì)中國(guó)證券市場(chǎng),以2003年至2005年期間滬深兩市的上市公司為樣本,采用修正后的瓊斯模型計(jì)算操縱性應(yīng)計(jì)利潤(rùn),使之作為審計(jì)品質(zhì)的衡量指標(biāo),對(duì)審計(jì)品質(zhì)與審計(jì)任期的關(guān)系進(jìn)行實(shí)證檢驗(yàn)。與國(guó)內(nèi)學(xué)者的實(shí)證模式不同的是,本文除了采用審計(jì)任期多元回歸檢驗(yàn)以外,還采用了審計(jì)任期虛擬變量多元回歸檢驗(yàn)和審計(jì)任期虛擬變量及其交乘項(xiàng)多元回歸檢驗(yàn),更深層次地檢驗(yàn)了審計(jì)品質(zhì)與審計(jì)任期的關(guān)系。實(shí)證研究結(jié)果表明,在我國(guó)審計(jì)品質(zhì)與審計(jì)任期呈倒U型相關(guān)。經(jīng)過(guò)進(jìn)一步分析發(fā)現(xiàn),當(dāng)審計(jì)任期小于六年時(shí),審計(jì)任期的增加對(duì)審計(jì)品質(zhì)具有正面影響,而當(dāng)審計(jì)任期大于六年時(shí),審計(jì)任期的增加對(duì)審計(jì)品質(zhì)具有負(fù)面影響。實(shí)證研究結(jié)果還表明,較短的審計(jì)任期內(nèi)發(fā)生審計(jì)失敗的可能性較大。根據(jù)以上實(shí)證結(jié)果,本文建議監(jiān)管當(dāng)局應(yīng)該通過(guò)對(duì)處于過(guò)短或過(guò)長(zhǎng)的審計(jì)任期的公司及其審計(jì)師加強(qiáng)監(jiān)管,加快審計(jì)失敗有關(guān)的民事賠償機(jī)制建設(shè)等措施,真正提高審計(jì)品質(zhì)。 全文共分五部分,具體安排如下: 第一部分:緒論。該部分介紹審計(jì)品質(zhì)的產(chǎn)生及其定義、重要性、影響因素等以及審計(jì)任期的定義及其與審計(jì)品質(zhì)的關(guān)系。 第二部分:文獻(xiàn)回顧。該部分對(duì)國(guó)內(nèi)外有關(guān)審計(jì)品質(zhì)與審計(jì)任期的相關(guān)文獻(xiàn)進(jìn)行了梳理,將之按審計(jì)品質(zhì)與審計(jì)任期正相關(guān)、負(fù)相關(guān)及倒U型相關(guān)三類不同的觀點(diǎn)進(jìn)行分類并進(jìn)行評(píng)述。 第三部分:實(shí)證研究設(shè)計(jì)。該部分提出了本文的研究假設(shè)和研究思路并對(duì)變量的選取加以闡述,初步建立了實(shí)證檢驗(yàn)?zāi)Ｐ�。同時(shí)介紹樣本的數(shù)據(jù)來(lái)源和數(shù)據(jù)處理的過(guò)程。 第四部分:實(shí)證結(jié)果及分析。該部分說(shuō)明描述性統(tǒng)計(jì)分析、審計(jì)任期的多元回歸檢驗(yàn)、審計(jì)任期虛擬變量的多元回歸檢驗(yàn)、以及審計(jì)任期虛擬變量及其交乘項(xiàng)的多元回歸檢驗(yàn)的檢驗(yàn)結(jié)果。檢驗(yàn)結(jié)果表明,審計(jì)任期與審計(jì)品質(zhì)大體上呈倒U型關(guān)系,且長(zhǎng)審計(jì)任期樣本組的審計(jì)品質(zhì)高于短審計(jì)任期樣本組的審計(jì)品質(zhì)。 第五部分:研究結(jié)論、政策建議及創(chuàng)新與不足�？偨Y(jié)本文的研究結(jié)論,從審計(jì)任期的角度提出有利于提高審計(jì)品質(zhì)的政策建議。最后闡述本文的創(chuàng)新與不足之處。
[Abstract]:At present , scholars at home and abroad have many controversies about the relationship between audit quality and audit tenure . Some scholars believe that the quality of audit is negatively related to the term of office . Some scholars believe that the quality of audit is inversely related to the term of audit .


The empirical research shows that the audit quality has positive influence on the quality of audit .


The full text is divided into five parts , the specific arrangement is as follows :


Part I : Introduction . This part introduces the generation of audit quality and its definition , importance , influencing factors , etc . as well as the definition of audit tenure and its relationship with audit quality .


In the second part , the article reviews the relevant literatures about the quality of audit and the term of the audit , and classifies and comments on three different opinions about the positive correlation , negative correlation and inverted U - type of the audit quality .


The third part : The empirical research design . This part puts forward the research hypothesis and research thinking of this paper and expounds the selection of the variable , establishes the empirical test model , and also introduces the data source and data processing of the sample .


Part IV : Empirical results and analysis . This part describes descriptive statistical analysis , multiple regression testing of the term of audit , multiple regression testing of the virtual variable of the audit term , and the results of multiple regression testing of the virtual variable and the cross term of the audit term . The results show that the audit term is generally inverse U - shaped with the audit quality , and the audit quality of the long audit tenure sample group is higher than the audit quality of the short audit tenure sample group .


Part V : Research conclusion , policy suggestion and innovation and deficiency , summarize the conclusion of this paper , put forward the policy suggestion which is beneficial to improve the quality of audit from the angle of the audit term . Finally , the innovation and deficiency of this paper are expounded .
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.0

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