【摘要】：財務(wù)報告作為企業(yè)財務(wù)信息的載體,對外公布后,有利于外部信息使用者掌握企業(yè)的相關(guān)信息,也能夠優(yōu)化投資者的投資決策。財務(wù)重述原本是一種糾錯機(jī)制,旨在及時更正相關(guān)信息以避免給利益相關(guān)者造成重大損失。但近年來,財務(wù)重述逐漸演變?yōu)楣芾碚卟倏v盈余的工具,在很大程度上降低了財務(wù)報告的真實(shí)性和可靠性,造成了投資者信心喪失、資源配置失效等經(jīng)濟(jì)后果。財務(wù)重述問題引起了廣泛關(guān)注,學(xué)者們通過規(guī)范或?qū)嵶C研究找尋其產(chǎn)生的原因及能有效抑制財務(wù)重述行為的措施。研究發(fā)現(xiàn),內(nèi)部控制和審計師行業(yè)專長都對會計信息和財務(wù)報告存在一定程度的影響。財務(wù)重述本質(zhì)上是發(fā)布了錯誤的財務(wù)報告的企業(yè)通過向外界披露補(bǔ)充或更正公告以糾正財務(wù)數(shù)據(jù)的行為。那么,內(nèi)部控制和審計師行業(yè)專長是否會影響財務(wù)重述?倘若有影響,內(nèi)部控制和審計師行業(yè)專長之間又存在怎樣的相互關(guān)系,是替代還是互補(bǔ)?這些都是本文將要探討并解決的問題。本文旨在研究內(nèi)部控制、審計師行業(yè)專長與財務(wù)重述的關(guān)系。本文的價值在于不僅能為企業(yè)內(nèi)部控制體系的完善和內(nèi)部控制質(zhì)量的提升提供建議,而且能為企業(yè)管理者合理選擇外部審計師、提升會計信息決策有用性提供幫助。本文正文部分應(yīng)用規(guī)范和實(shí)證兩種研究方法對內(nèi)部控制、審計師行業(yè)專長與財務(wù)重述的關(guān)系進(jìn)行分析。本文的行文思路為:首先,界定財務(wù)重述和審計師行業(yè)專長的相關(guān)概念。其次,分別對內(nèi)部控制、審計師行業(yè)專長對財務(wù)重述的影響及這兩個因素之間的關(guān)系進(jìn)行理論論述,據(jù)此提出假設(shè)。再次,選取內(nèi)部控制指數(shù)的自然對數(shù)來衡量企業(yè)的內(nèi)部控制質(zhì)量,使用行業(yè)市場份額法計算審計師行業(yè)專長,并從迪博公司的專項(xiàng)數(shù)據(jù)庫和國泰安數(shù)據(jù)庫中獲得相關(guān)數(shù)據(jù)。最后,運(yùn)用實(shí)證分析方法驗(yàn)證本文的三個假設(shè),并得出相應(yīng)結(jié)論。本文實(shí)證研究結(jié)果表明,內(nèi)部控制質(zhì)量的高低會影響企業(yè)發(fā)生財務(wù)重述的概率,由具備行業(yè)專長的會計師事務(wù)所對企業(yè)進(jìn)行審計,也能在一定程度上控制企業(yè)的財務(wù)重述行為。內(nèi)部控制和審計師行業(yè)專長均能有效抑制財務(wù)重述,從而提高企業(yè)財務(wù)報告的信息質(zhì)量和決策價值。同時,本文樣本數(shù)據(jù)的回歸結(jié)果也顯示,內(nèi)部控制會削弱審計師行業(yè)專長在降低財務(wù)重述發(fā)生率方面的作用,即內(nèi)部控制和審計師行業(yè)專長在抑制財務(wù)重述方面存在替代關(guān)系。因此,企業(yè)應(yīng)當(dāng)結(jié)合相關(guān)制度并聯(lián)合相應(yīng)機(jī)構(gòu),構(gòu)建企業(yè)文化,建立薪酬制度,充分發(fā)揮監(jiān)管部門和審計機(jī)構(gòu)的作用。并且,企業(yè)也不應(yīng)簡單地采取提高內(nèi)部控制質(zhì)量或聘請具備行業(yè)專長的事務(wù)所的方式來治理財務(wù)重述現(xiàn)象,而應(yīng)權(quán)衡各個影響因素,最大限度地降低重述發(fā)生率。會計師事務(wù)所應(yīng)注重行業(yè)專長的培養(yǎng),建設(shè)形象好、質(zhì)量高的本土事務(wù)所品牌,進(jìn)而形成成熟的審計服務(wù)體系。我國也應(yīng)加快相關(guān)法律法規(guī)的完善進(jìn)程,構(gòu)建財務(wù)重述報告的統(tǒng)一標(biāo)準(zhǔn),規(guī)范企業(yè)財務(wù)重述。本文的創(chuàng)新點(diǎn)在于:關(guān)于內(nèi)部控制與財務(wù)重述,或?qū)徲嫀熜袠I(yè)專長與財務(wù)重述研究的文獻(xiàn)較多,而尚未有學(xué)者對二者在影響財務(wù)重述方面的相互關(guān)系進(jìn)行分析。本文不僅驗(yàn)證了內(nèi)部控制及審計師行業(yè)專長與財務(wù)重述均存在顯著負(fù)相關(guān)關(guān)系,而且將樣本分為內(nèi)部控制較好和較差樣本組,并構(gòu)建內(nèi)部控制與審計師行業(yè)專長的交乘項(xiàng),分別進(jìn)行Logit回歸分析,得出了內(nèi)部控制與審計師行業(yè)專長在抑制財務(wù)重述方面存在替代關(guān)系的結(jié)論。一方面,本文對財務(wù)重述的研究不僅包括單一因素的影響,還涉及因素之間的關(guān)系。另一方面,本文為企業(yè)提供了抑制財務(wù)重述的路徑,也為企業(yè)在采取相應(yīng)措施降低財務(wù)重述發(fā)生的概率時,對多個措施進(jìn)行權(quán)衡,并選擇最適合自身的方式提供了依據(jù)。
[Abstract]:Financial report, as the carrier of financial information of an enterprise, is beneficial to the users of external information to grasp the relevant information of the enterprise and optimize the investment decisions of investors after it is published. It has gradually evolved into a tool for managers to manipulate earnings, greatly reducing the authenticity and reliability of financial reports, resulting in loss of investor confidence, ineffective allocation of resources and other economic consequences. The study finds that both internal control and auditor expertise have a certain degree of impact on accounting information and financial reporting. Financial restatement is essentially the behavior of enterprises that issue false financial reports to correct financial data by disclosing supplementary or corrective announcements to the outside world. Does teacher industry expertise affect financial restatement? If so, what is the relationship between internal control and auditor industry expertise, and whether it is a substitute or a complementary one? These are the questions to be explored and solved in this paper. The purpose of this paper is to study the relationship between internal control, auditor industry expertise and financial restatement. It can not only provide suggestions for the perfection of the internal control system and the improvement of the quality of internal control, but also help the managers to choose the external auditors reasonably and enhance the usefulness of accounting information decision-making. This paper defines the concepts of financial restatement and auditor's professional expertise. Secondly, it discusses the internal control, the influence of auditor's professional expertise on financial restatement and the relationship between these two factors, and puts forward the hypothesis. However, logarithm is used to measure the quality of internal control, and the method of industry market share is used to calculate the auditor's industry expertise, and relevant data is obtained from the special database of Debber and Cathay's database. Finally, the three hypotheses are verified by empirical analysis method and corresponding conclusions are drawn. The quality of control will affect the probability of financial restatement. Auditing the enterprise by an accounting firm with professional expertise can also control the financial restatement behavior to a certain extent. Both internal control and professional expertise of auditors can effectively restrain financial restatement, thereby improving the information quality of financial reports. At the same time, the regression results of the sample data also show that internal control will weaken the role of auditor industry expertise in reducing the incidence of financial restatement, that is, there is an alternative relationship between internal control and auditor industry expertise in restraining financial restatement. In addition, enterprises should not simply improve the quality of internal control or employ firms with industry expertise to control financial restatement, but should weigh the various factors to minimize the rate of restatement. Teachers'firms should pay attention to the cultivation of professional expertise, build a good image and high-quality local firm brand, and then form a mature audit service system. China should also speed up the improvement process of relevant laws and regulations, build a unified standard of financial restatement report, and standardize enterprise financial restatement. This paper not only verifies that there is a significant negative correlation between internal control and auditor industry expertise and financial restatement, but also divides the samples into better internal control and better financial restatement. The inferior sample group and the multiplier of internal control and auditor's professional expertise are constructed. Logit regression analysis is carried out to draw the conclusion that there is a substitution relationship between internal control and auditor's professional expertise in restraining financial restatement. On the other hand, this paper provides a path for enterprises to restrain financial restatement, and also provides a basis for enterprises to weigh several measures and choose the most suitable way when taking corresponding measures to reduce the probability of financial restatement.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F239.4

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