本文選題：董事會(huì)特征 + 審計(jì)質(zhì)量��； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 近幾年來(lái),國(guó)內(nèi)外不斷曝光出會(huì)計(jì)造假案件,使得審計(jì)職業(yè)的公信力和獨(dú)立性受到了社會(huì)各界的廣泛關(guān)注。人們把矛頭紛紛指向了注冊(cè)會(huì)計(jì)師,提高審計(jì)質(zhì)量的呼聲日益強(qiáng)烈。在此背景下,國(guó)內(nèi)外已經(jīng)有不少學(xué)者從注冊(cè)會(huì)計(jì)師和事務(wù)所自身的角度探討了解決方案,要求加強(qiáng)審計(jì)職業(yè)道德建設(shè)和法律管制,提高注冊(cè)會(huì)計(jì)師的自身素質(zhì)。從近年發(fā)生的一系列審計(jì)失敗案例來(lái)看,注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范體系不完善及審計(jì)技術(shù)相對(duì)落后固然是導(dǎo)致審計(jì)質(zhì)量低下的因素之一,然而,我們更應(yīng)從制約審計(jì)師行為的制度環(huán)境中去探索其根源,完善公司治理,才能從根本上解決問(wèn)題。而董事會(huì)作為聯(lián)結(jié)股東與經(jīng)理層的紐帶,是公司治理機(jī)制的重要組成部分,其運(yùn)作的有效程度無(wú)疑會(huì)對(duì)審計(jì)服務(wù)產(chǎn)生不同的需求。本文試圖從理論方面分析董事會(huì)特征與審計(jì)質(zhì)量之間的關(guān)系,并以我國(guó)A股上市公司為樣本進(jìn)行實(shí)證檢驗(yàn),從而為完善董事會(huì)制度和提高審計(jì)質(zhì)量提供一定的參考。 本文立足于審計(jì)需求方的角度,探討最佳的董事會(huì)制度建設(shè)和提高審計(jì)質(zhì)量的方法。首先,界定了研究中使用的董事會(huì)特征概念,將其分為董事會(huì)規(guī)模、董事會(huì)領(lǐng)導(dǎo)權(quán)結(jié)構(gòu)、獨(dú)立董事比例、審計(jì)委員會(huì)的設(shè)立、董事會(huì)會(huì)議頻率、董事持股水平和董事會(huì)年齡結(jié)構(gòu)七個(gè)方面,并選取了審計(jì)質(zhì)量的衡量指標(biāo)。其次,在文獻(xiàn)回顧的基礎(chǔ)上,著重使用委托代理理論、現(xiàn)代管家理論、資源依賴?yán)碚撘约安┺恼?從理論上分析了各種董事會(huì)特征對(duì)審計(jì)質(zhì)量的影響。再次,選取2005年中國(guó)深滬兩市的A股上市公司作為研究對(duì)象,用實(shí)證研究的方法對(duì)董事會(huì)特征與審計(jì)質(zhì)量之間的關(guān)系進(jìn)行了檢驗(yàn)。最后,本文根據(jù)前面的研究成果,從完善公司董事會(huì)、改善董事會(huì)制度的外部環(huán)境和完善審計(jì)聘用制度三個(gè)方面提出了若干政策建議。
[Abstract]:In recent years, accounting fraud cases have been exposed at home and abroad, which makes the credibility and independence of audit profession widely concerned by all walks of life. People point at CPA one after another, and the voice of improving audit quality is increasingly strong. In this context, many scholars at home and abroad have discussed the solution from the perspective of CPA and the firm itself, which requires strengthening the construction of audit professional ethics and legal control, and improving the quality of CPA. From a series of audit failure cases in recent years, the imperfect professional standard system of certified public accountants and the relatively backward auditing technology are certainly one of the factors leading to the low audit quality. In order to solve the problem, we should explore the root of auditor behavior in the institutional environment and perfect corporate governance. As a link between shareholders and managers, the board of directors is an important part of the corporate governance mechanism. The effective degree of its operation will undoubtedly have different demands on audit services. This paper attempts to analyze the relationship between the characteristics of the board of directors and the audit quality from the theoretical point of view, and take the A-share listed companies as the sample to carry on the empirical test, thus provides the certain reference for the perfection of the board of directors system and the improvement of the audit quality. Based on the audit demand side, this paper discusses the best construction of the board of directors system and the methods to improve the audit quality. First of all, it defines the concept of the characteristics of the board of directors, which is divided into the size of the board of directors, the structure of the leadership of the board of directors, the proportion of independent directors, the establishment of the audit committee, the frequency of the directors' meetings. There are seven aspects of the level of directors' shareholding and the age structure of the board, and the measurement index of audit quality is selected. Secondly, on the basis of literature review, using principal-agent theory, modern steward theory, resource dependence theory and game theory, this paper analyzes the influence of various board characteristics on audit quality theoretically. Thirdly, the relationship between the characteristics of the board of directors and the quality of audit is tested by empirical research on the A-share listed companies listed in Shenzhen and Shanghai stock markets in 2005. Finally, according to the previous research results, this paper puts forward some policy suggestions from three aspects: perfecting the board of directors, improving the external environment of the board of directors system and perfecting the audit employment system.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F276.6;F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 呂文慧;審計(jì)委員會(huì)的建設(shè)對(duì)審計(jì)質(zhì)量的影響研究[D];北京交通大學(xué);2011年

2 高春卿;公司治理對(duì)審計(jì)質(zhì)量影響的實(shí)證研究[D];山西大學(xué);2011年

3 薩日娜;公司治理結(jié)構(gòu)對(duì)審計(jì)獨(dú)立性影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2009年

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本文編號(hào)：2075871