【摘要】：獨立審計對資本市場的完善和投資者的保護發(fā)揮著重要的作用,其質量一直是國內外學術界和理論界關注的焦點。獨立審計的質量受到制度環(huán)境、會計師事務所的特征和審計客戶的特征等多個因素的影響。本文以此次會計師事務所強制性轉制制度的實施為契機,以可操縱性應計利潤作為審計質量的替代衡量指標,利用截面修正的Jones模型研究了會計師事務所的轉制與審計質量之間的關系,并進一步結合我國國情檢驗了制度環(huán)境的優(yōu)劣對兩者關系的影響。本文的研究結論表明,無論是本土大中型事務所還是“中外合作會計師事務所”,在組織形式改制為特殊普通合伙制后審計質量均顯著提高,對客戶盈余管理的抑制能力顯著增強,其中在2011年度率先完成轉制工作的會計師事務所,其組織形式的轉變對于審計質量的影響具有一定的滯后性,而對于在2012年度才完成轉制工作的事務所而言,其審計質量在轉制當年即有明顯的提高。結合我國不同地區(qū)制度環(huán)境差異進行的進一步分組檢驗結果顯示,當制度環(huán)境較好時,事務所組織形式的轉變對審計質量的促進作用更強,表現(xiàn)為轉制后審計質量的提升幅度更大、更明顯;而當制度環(huán)境較差時,事務所組織形式轉變后審計質量雖然也有上升的趨勢,但幅度較小或并不明顯。筆者認為,為了更好地發(fā)揮特殊普通合伙制的優(yōu)勢,未來應進一步建立健全配套制度,明確故意、過失以及重大過失的界定標準,建立合伙人個人財產(chǎn)登記制度,完善債權人利益保護制度。與此同時,考慮到不同制度環(huán)境下會計師事務所轉制對審計質量的促進作用存在明顯差異,未來應當進一步加強制度環(huán)境建設,縮小地區(qū)間制度環(huán)境差距,包括提高法制發(fā)展水平、改善各地區(qū)法律環(huán)境;加快市場化進程,合理利用政府監(jiān)督權力等。
[Abstract]:Independent audit plays an important role in the perfection of capital market and the protection of investors. Its quality has always been the focus of academic and theoretical circles at home and abroad. The quality of independent audit is influenced by the institutional environment, the characteristics of accounting firms and audit clients. This paper takes the implementation of the mandatory system of transformation of accounting firms as an opportunity to take the accrual profit of maneuverability as an alternative measure of audit quality. By using the cross-section modified Jones model, this paper studies the relationship between the transformation of accounting firms and the audit quality, and further tests the influence of the institutional environment on the relationship between the system and the audit quality according to the situation of our country. The conclusion of this paper shows that the audit quality of both local large and medium-sized firms and "Sino-foreign cooperative accounting firms" has been significantly improved after the organizational form was changed into a special ordinary partnership. The inhibition ability of customer earnings management has been significantly enhanced. Accounting firms, which took the lead in completing the transformation work in 2011, have a certain lag on the impact of the change of organizational form on the audit quality. However, the audit quality of the firms that completed the conversion work in 2012 has been improved significantly in the same year. Combined with the differences of institutional environment in different regions of China, the results of further grouping test show that when the institutional environment is better, the change of the organizational form of the firm can promote the audit quality more strongly. When the institutional environment is poor, the audit quality after the change of the organizational form of the firm also has an upward trend, but the range is small or not obvious. In order to give full play to the advantages of special ordinary partnership, the author thinks that in the future, we should further establish and perfect the supporting system, define the criteria of intention, negligence and gross negligence, and establish the personal property registration system of partners. We will improve the system of protecting the interests of creditors. At the same time, considering that there are obvious differences in promoting the audit quality under the different institutional environment, we should further strengthen the institutional environment construction in the future, and narrow the gap between the regional institutional environment. It includes improving the level of legal development, improving the legal environment of various regions, speeding up the process of marketization and making rational use of government supervision power.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F239.4

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