本文選題：非審計服務(wù) + 審計獨立性　； 參考：《重慶大學(xué)》2008年博士論文

【摘要】： 審計獨立性是注冊會計師的靈魂,是注冊會計師行業(yè)得以存在和發(fā)展的前提。隨著注冊會計師行業(yè)服務(wù)市場的發(fā)展變化,非審計服務(wù)所得收入在會計師事務(wù)所利潤中占有越來越重要的位置,非審計服務(wù)對審計獨立性的影響亦成為審計理論與實證研究的核心內(nèi)容之一。本文主要研究了上市公司非審計服務(wù)對審計獨立性的影響。 首先重點就非審計服務(wù)對審計獨立性的影響以時間為脈絡(luò),按損害審計獨立性和不損害審計獨立性兩種觀點進行回顧和評述。并分析了我國轉(zhuǎn)型經(jīng)濟時期注冊會計師行業(yè)與其所提供非審計服務(wù)的發(fā)展現(xiàn)狀以及相關(guān)法律背景,從而為后續(xù)理論與實證分析奠定基礎(chǔ)。 其次用企業(yè)契約理論、委托代理理論、知識溢出效應(yīng)與經(jīng)濟尋租理論刻畫非審計服務(wù)對審計獨立性的影響。非審計服務(wù)的存在改變了企業(yè)現(xiàn)有契約關(guān)系,使原有的單向委托變成了雙向委托,從形式上打破了原有審計架構(gòu)的均衡。同時,審計與非審計服務(wù)之間存在的知識溢出效應(yīng)為契約各方追逐經(jīng)濟租提供了可能與動因。理論分析說明:非審計服務(wù)是審計獨立性重要的影響因素,完善的約束機制使非審計服務(wù)有助于審計獨立性的提高。 再次用實證研究的方法檢驗了非審計服務(wù)對審計形式獨立性的影響。本文以報表使用者對非審計服務(wù)的反應(yīng)與行動衡量審計形式獨立性,通過研究樣本和控制樣本的一一配對,并運用均值檢驗、Wilcoxon符號等級檢驗以及多元回歸方法檢驗發(fā)現(xiàn):在我國,購買非審計服務(wù)的上市公司和未購買非審計服務(wù)的上市公司在代理成本方面沒有顯著差異;除管理層持股外,其他代理成本變量與非審計費用不具有顯著相關(guān)性,報表使用者并沒有認為非審計服務(wù)的存在降低了審計獨立性;審計費用的大小與非審計服務(wù)費用顯著正相關(guān),沒有發(fā)現(xiàn)審計費用通過非審計費用轉(zhuǎn)移的證據(jù)。研究結(jié)果說明沒有顯著證據(jù)證明非審計服務(wù)損害審計形式上的獨立性。 然后用實證研究的方法檢驗了非審計服務(wù)對審計實質(zhì)獨立性的影響。根據(jù)本文所收集的上市公司數(shù)據(jù),在未發(fā)現(xiàn)行業(yè)因素和宏觀政策因素影響的基礎(chǔ)上,通過研究樣本和控制樣本的一一配對,并運用均值檢驗、Wilcoxon符號等級檢驗以及多元回歸檢驗和Logistic回歸方法檢驗發(fā)現(xiàn):是否購買非審計服務(wù)對操控性應(yīng)計數(shù)和審計意見類型影響不明顯;非審計費用的絕對金額的大小或者比重大小與操控性應(yīng)計數(shù)的大小、方向都不具有顯著相關(guān)性,非審計服務(wù)的存在并沒有使注冊會計師容忍管理當局有更大的盈余管理空間;非審計費用的絕對金額的大小,比重大小以及未預(yù)期非審計費用與審計意見均不顯著相關(guān),非審計服務(wù)并沒有負向影響審計意見的類型�？傊�,沒有發(fā)現(xiàn)非審計服務(wù)損害審計實質(zhì)獨立性的顯著證據(jù)。 最后在上述理論分析與實證檢驗的基礎(chǔ)上,提出我國應(yīng)當大力發(fā)展非審計服務(wù),但是必須從上市公司層面、監(jiān)管層面以及注冊會計師行業(yè)層面進行規(guī)范的政策建議。 本文的主要創(chuàng)新之處表現(xiàn)在:系統(tǒng)運用經(jīng)濟學(xué)觀點解釋非審計服務(wù)對審計獨立性的影響;用一定的替代變量衡量審計形式獨立性和實質(zhì)獨立性并對其進行實證檢驗,證實在中國,上市公司向會計師事務(wù)所同時購買審計與非審計服務(wù)時,無論是形式上還是實質(zhì)上,非審計服務(wù)均不損害審計獨立性。
[Abstract]:Audit independence is the soul of certified public accountants and the prerequisite for the existence and development of CPA industry. With the development and change of the service market of CPA industry, the income of non audit services occupies a more and more important position in the profit of the accounting firm, and the influence of the non trial service on the independence of the audit has also become an audit. One of the core contents of theoretical and empirical research is to study the impact of non audit services on audit independence of listed companies.
First, the paper reviews and reviews the two views on the influence of non audit services on audit independence, according to the independence of the audit and the independence of audit, and analyzes the development status and relevant legal background of the CPA industry and the non audit services provided by the CPA industry in the transitional economy. The following theory and empirical analysis lay the foundation.
Secondly, it uses the theory of enterprise contract, principal-agent theory, knowledge spillover effect and economic rent-seeking theory to describe the influence of non audit service on audit independence. The existence of non audit services changes the existing contractual relationship of the enterprise, makes the original unidirectional entrustment become a two-way Commission, and breaks the balance of the original audit framework from the form. At the same time, the audit service has broken the balance of the audit structure. The knowledge spillover effect between the non audit services and the non audit services provides the possible and motivations for the parties to pursue economic rent. The theoretical analysis shows that the non audit service is an important factor in the audit independence, and the perfect constraint mechanism makes the non audit services help the improvement of audit independence.
The effect of non audit service on the independence of audit form is tested by the method of empirical study. The independence of the audit form is measured by the response and action of the report users to non audit services. The sample and control sample are matched by one by one, and the mean test, the Wilcoxon symbol grade test and the multiple regression method are used. It is found that in China, there is no significant difference in agency costs between listed companies buying non audit services and non audit services. Except for managerial ownership, other agency cost variables do not have a significant correlation with non audit costs, and the users do not think that the existence of non audit services has reduced the audit. Independence; the size of the audit fees is positively related to the cost of non audit services, and there is no evidence of the transfer of audit fees through non audit fees. The results show that there is no significant evidence to prove the independence of audit forms of non audit services.
The empirical research method is used to test the effect of non audit services on audit substantive independence. On the basis of the listed company data collected in this paper, on the basis of undetected industry factors and macro policy factors, the research samples and control samples are paired by one by one, and the mean test is used, and the Wilcoxon symbol grade test is used. Multiple regression test and Logistic regression test found that whether the purchase of non audit services has no obvious influence on the control count and the type of audit opinion; the size or proportion of the absolute amount of the non audit cost is not significantly related to the size and direction of manipulation and the direction of the audit, and the existence of non audit services has not been made. There is no significant correlation between the size of the absolute amount of the non audit fees, the size of the non audit fees and the unanticipated non audit fees and the audit opinion, and the non audit service does not negatively affect the audit opinion. In a word, there is no evidence of the substantive independence of the non audit service damage audit. Significant evidence.
Finally, on the basis of the above theoretical analysis and empirical test, it is suggested that our country should develop non audit services vigorously, but it must be made from the listed company level, the regulatory level and the certified public accountant industry level to carry out the standard policy recommendations.
The main innovations of this paper are as follows: the system uses the economic perspective to explain the influence of non audit services on audit independence; it uses some alternative variables to measure the independence and substantive independence of audit form and empirical test, and confirms that the listed companies purchase audit and non audit services at the same time to the accounting firms in China. Whether in form or in essence, non audit services do not undermine audit independence.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2008
【分類號】：F239.4;F224

【引證文獻】

相關(guān)期刊論文 前4條

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2 彭龍;魏施寒;周煌瑜;;非審計服務(wù)收費的影響因素以及與審計收費的關(guān)系——基于中國A股上市公司的實證研究[J];會計師;2011年04期

3 楊文靜;于海青;王云峰;;非審計服務(wù)對審計獨立性的影響——一項文獻綜述[J];商品與質(zhì)量;2012年S7期

4 張永輝;;非審計服務(wù)與審計獨立性關(guān)系研究文獻綜述[J];中國證券期貨;2012年10期

相關(guān)碩士學(xué)位論文 前3條

1 魏愛翔;審計服務(wù)與非審計服務(wù)并存對審計獨立性影響的實證研究[D];新疆財經(jīng)大學(xué);2010年

2 趙瑾;非審計服務(wù)與審計獨立性關(guān)系研究[D];西南財經(jīng)大學(xué);2011年

3 葛茜;非鑒證服務(wù)與審計獨立性之相關(guān)性研究[D];西南財經(jīng)大學(xué);2010年

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本文編號：1980306