發(fā)布時間：2018-06-20 04:36

  本文選題：審計質(zhì)量 + 客戶重要性�。� 參考：《江西財經(jīng)大學》2014年碩士論文

【摘要】：自從改革開放以來,中國的經(jīng)濟實力不斷增強,資本市場的發(fā)展也是日新月異。在各類企業(yè)從資本市場融得大量資金的過程中,會計師事務(wù)所對財務(wù)報表的審計在融資的過程發(fā)揮了很重要的作用。審計可以對財務(wù)報表信息的真實可靠提供一定程度的合理保證,減少財務(wù)報表出現(xiàn)虛假陳述的可能性,降低投資者掌握企業(yè)經(jīng)營管理情況的信息成本,降低企業(yè)的融資成本,有利于中國資本市場的健康發(fā)展,為中國經(jīng)濟的穩(wěn)定增長保駕護航。 會計師事務(wù)所憑借自己的專業(yè)知識和品牌聲譽為被審計單位提供審計等服務(wù)并向客戶收取審計費用來獲得經(jīng)濟利益,所以會計師事務(wù)所對重要客戶的經(jīng)濟依賴是否會損害審計質(zhì)量便成為了學術(shù)界和實務(wù)界關(guān)注的焦點。特別是近年來國內(nèi)外大量爆發(fā)的上市公司審計失敗案例不僅引起了人們對審計失敗的關(guān)注,而且引起了人們對審計師或會計師事務(wù)所對審計客戶的經(jīng)濟依賴是否會損害審計師的獨立性進而損害審計質(zhì)量的關(guān)注。更有甚者,審計師對一些大型跨國企業(yè)的審計失敗丑聞讓人們沒有理由不懷疑審計師或會計師事務(wù)所對審計客戶的經(jīng)濟依賴會對審計獨立性和審計質(zhì)量產(chǎn)生不利影響。國內(nèi)外的許多專家和學者對這一熱點問題給予了充分關(guān)注,分別采用不同的研究方法進行了深入研究并將研究結(jié)果發(fā)表在學術(shù)刊物中,促進了相關(guān)研究的進一步深入。但這些研究大多數(shù)停留在會計師事務(wù)所對重要客戶的經(jīng)濟依賴與審計質(zhì)量關(guān)系的研究上,未考慮到和審計相關(guān)的一系列機制環(huán)境對兩者關(guān)系的影響。外部審計作為公司治理外部機制中的重要一環(huán),它與審計質(zhì)量之間的關(guān)系肯定會受到公司治理內(nèi)部治理水平的影響。如果被審計單位的公司治理內(nèi)部治理機制比較完善,各委員會設(shè)置比較全面,則當審計師與被審計單位管理層之間存在意見分歧時,董事會和審計委員會等機構(gòu)人員能夠支持審計師堅持自己的職業(yè)判斷而不會犧牲審計獨立性從而不會對審計質(zhì)量產(chǎn)生不利影響。反之,如果被審計單位的公司治理內(nèi)部治理機制比較混亂,各委員會的影響力有限,則不能在審計師與被審計單位管理層之間存在意見分歧時給予充分的支持,從而可能會造成審計師屈服于被審計單位管理層而造成審計質(zhì)量下降。因此,本文擬考察被審計單位的公司治理內(nèi)部治理水平對會計師事務(wù)所對重要客戶的經(jīng)濟依賴與審計質(zhì)量的關(guān)系產(chǎn)生的影響。 首先,本文回顧了現(xiàn)有的研究成果,主要包括客戶重要性與審計質(zhì)量關(guān)系的研究文獻回顧和公司治理對客戶重要性與審計質(zhì)量關(guān)系的影響文獻回顧；其次,分別介紹了公司治理的含義、客戶重要性的含義和審計質(zhì)量的含義及評價標準,并將會計師事務(wù)所經(jīng)濟主體理論、準租理論、獨立審計聲譽機制和系統(tǒng)理論作為研究本文的理論基礎(chǔ)；再次,通過假設(shè)演繹推理法推導出本文的研究假設(shè)；然后以客戶重要性是否影響審計質(zhì)量為起點,引入公司治理因子,以我國2012年上市公司為數(shù)據(jù)樣本,根據(jù)假設(shè)建立模型并進行實證檢驗。實證研究結(jié)果表明相對于同一會計師事務(wù)所而言,客戶重要性較高,被審計單位的可操縱性應(yīng)計的絕對值越大,這意味著客戶重要性越高,盈余管理程度越高,審計質(zhì)量越低。這意味著對重要客戶的經(jīng)濟依賴影響了審計師執(zhí)業(yè)的基石——獨立性。引入公司治理因子以后,客戶重要性與可操縱性應(yīng)計的絕對值仍呈正相關(guān)關(guān)系,但統(tǒng)計上不顯著；公司治理與操縱性應(yīng)計的絕對值呈負相關(guān)關(guān)系,也不顯著；但是客戶重要性與公司治理交叉項與操縱性應(yīng)計的絕對值呈顯著正相關(guān)關(guān)系。這表明當公司治理水平較低時,客戶重要性與審計質(zhì)量關(guān)系的負相關(guān)性更加明顯。這意味著當公司治理水平較低時,會計師事務(wù)所為了防止被重要客戶解約,做出了讓步與妥協(xié),導致審計質(zhì)量下降。最后,根據(jù)中國實際情況提出研究不足、研究展望及政策建議。
[Abstract]:Since the reform and opening up, the economic strength of China has been increasing and the development of the capital market is changing every day. In the process of melting a large amount of capital from the capital market, the audit of the accounting firm has played an important role in the process of financing. For a certain degree of reasonable guarantee, it can reduce the possibility of false statements in financial statements, reduce the information cost of the investors to master the business management situation, reduce the cost of financing, help the healthy development of China's capital market and protect the stable growth of China's economy.
Accounting firms, with their own professional knowledge and brand reputation, provide audit services to the audited units and collect audit fees to obtain economic benefits. Therefore, whether the accounting firm's economic dependence on important customers will damage the audit quality has become the focus of academic and practical circles. The audit failure cases of a large number of domestic and foreign listed companies not only attract people's attention to audit failure, but also arouse people's attention to whether auditors or accounting firms' economic dependence on auditors will damage the auditor's independence and damage audit quality. The corporate audit failure scandal makes people have no reason to doubt that auditors or accounting firms' economic dependence on auditors will have a negative impact on audit independence and audit quality. Many experts and scholars at home and abroad have given full attention to this hot issue, and the different research methods have been studied in depth. The research results are published in the academic journal, which promotes the further research. However, most of these studies remain in the study of the relationship between the economic dependence of the accounting firms and the audit quality of the important clients, and the influence of a series of mechanisms related to the audit is not considered. The relationship between the audit quality and the audit quality will certainly be affected by the internal governance level of the corporate governance. If the internal governance mechanism of the corporate governance of the audited units is more perfect and the various committees are more comprehensive, when the auditor and the audited unit management are disagreed, the auditor has a disagreement between the auditor and the audited unit management. Agencies such as the board of affairs and the audit committee can support auditors' insisting on their professional judgment without sacrificing audit independence and do not have a negative impact on audit quality. On the other hand, if the internal governance mechanism of the corporate governance of the audited units is confused and the influence of the committees is limited, the auditors can not be audited and tried. It is possible that the auditor will yield to the audit unit management and cause the audit quality to fall. Therefore, this paper intends to examine the economic dependence and audit quality of the internal governance level of the corporate governance of the audited units on the accounting firm for the important clients. The influence of the relationship.
First, this paper reviews the existing research results, including the literature review of the relationship between customer importance and audit quality and the impact of corporate governance on the relationship between customer importance and audit quality. Secondly, it introduces the meaning of corporate governance, the meaning of customer importance and the meaning and evaluation criteria of audit quality. The theory of the economic subject of the accounting firm, the quasi rent theory, the independent audit reputation mechanism and the system theory are used as the theoretical basis of this paper. Thirdly, the hypothesis of this paper is deduced by the hypothetical deductive reasoning method; then the corporate governance factor is introduced with the effect of the importance of the customer's importance on the audit quality as a starting point, and in 2012 of China. The listed companies are the data samples, and the model is built on the basis of the hypothesis. The empirical results show that the more important the customer is, the greater the absolute value of the maneuverability of the audited units is relative to the same accounting firm, which means that the higher the customer's importance, the higher the earnings management, the lower the audit quality. After introducing corporate governance factors, the customer importance and the absolute value of the maneuverability are still positively correlated, but the statistics are not significant; the corporate governance and the absolute value of the maneuverability are negatively related, but not significant; but customers There is a significant positive correlation between the importance and the absolute value of the maneuverability accruals. This indicates that the negative correlation between the customer importance and the audit quality is more obvious when the corporate governance level is low. Step and compromise lead to the decline of audit quality. Finally, according to the actual situation of China, we put forward research deficiencies, research prospects and policy recommendations.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F271;F275;F239.4

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本文編號：2042988