發(fā)布時間：2018-09-05 14:08

【摘要】：進(jìn)入21世紀(jì)以來,國際和國內(nèi)爆發(fā)的一系列的財務(wù)丑聞,嚴(yán)重動搖了公眾對上市公司財務(wù)報表真實性與可靠性的信任,同時也對注冊會計師的執(zhí)業(yè)行為產(chǎn)生了質(zhì)疑。由此,理論界和實務(wù)界對上市公司的審計質(zhì)量及注冊會計師執(zhí)業(yè)行為的關(guān)注與日俱增。在已有的關(guān)于審計質(zhì)量的研究中,大多數(shù)學(xué)者都把研究視角集中在上市公司和會計師事務(wù)所兩個角度,從宏觀方面對審計質(zhì)量的影響因素展開研究。作為審計工作的執(zhí)行主體,簽字會計師的個人執(zhí)業(yè)行為對審計質(zhì)量有舉足輕重的影響,但是卻鮮有學(xué)者站在簽字會計師這樣一個微觀層面,研究簽字會計師的執(zhí)業(yè)行為與審計質(zhì)量的相關(guān)關(guān)系。在有限的研究中,學(xué)者也只是研究了審計師的性別、年齡、專業(yè)、學(xué)歷等個體特征對審計質(zhì)量的影響,對簽字會計師的簽字?jǐn)?shù)量、時間壓力的研究少之又少。在國外,很早就有學(xué)者研究發(fā)現(xiàn)時間壓力的增大會對損害審計質(zhì)量,但是他們對時間壓力的衡量并未形成統(tǒng)一的標(biāo)準(zhǔn)。我國也有學(xué)者通過問卷調(diào)查的方式研究發(fā)現(xiàn),注冊會計師面臨的高強(qiáng)度的時間壓力可能會損害審計質(zhì)量。但是這些研究要么是站在國外發(fā)達(dá)的證券市場背景下,要么是針對某一事務(wù)所的問卷調(diào)查,其結(jié)論不具有普適性。國外學(xué)者并沒有專門研究過簽字會計師當(dāng)年的簽字?jǐn)?shù)量與審計質(zhì)量的關(guān)系,研究的重點更傾向于注冊會計師提前簽字行為對審計質(zhì)量產(chǎn)生的影響。國內(nèi)學(xué)者研究認(rèn)為簽字會計師以往年度的累積簽字?jǐn)?shù)量會形成行業(yè)專長,從而影響審計質(zhì)量,但是對簽字會計師當(dāng)年的簽字?jǐn)?shù)量與審計質(zhì)量的關(guān)系研究甚少。本文由此得到靈感,以簽字會計師為研究視角,并按照審計報告上的簽名順序,區(qū)分了第一簽字會計師和第二簽字會計師,重點研究了第一簽字會計師的簽字?jǐn)?shù)量、時間壓力對審計質(zhì)量產(chǎn)生的影響,為審計質(zhì)量影響因素的研究提供了一個新思路,以期在中國特色社會主義市場經(jīng)濟(jì)的大背景下,為規(guī)范注冊會計師的執(zhí)業(yè)行為,提高審計質(zhì)量提供價值參考。本文采用規(guī)范研究與實證研究相結(jié)合的方法,在規(guī)范研究階段,本文首先對國內(nèi)外的研究現(xiàn)狀進(jìn)行總結(jié)與述評,并由此提出了本文的研究切入點,然后在第三章進(jìn)行了理論基礎(chǔ)研究與相關(guān)概念的界定,在前人研究成果的基礎(chǔ)上提出了本文對審計質(zhì)量的衡量標(biāo)準(zhǔn),以此作為后面實證研究的基礎(chǔ)。第四章是研究設(shè)計部分,首先對簽字會計師簽字?jǐn)?shù)量、時間壓力與審計質(zhì)量的關(guān)系進(jìn)行了理論分析,并提出研究假設(shè),其次進(jìn)行了樣本篩選和變量設(shè)置,并構(gòu)建了簽字會計師簽字?jǐn)?shù)量、時間壓力與審計質(zhì)量的研究模型。第五章為本文的實證研究部分,以我國2010至2014年滬深A(yù)股的年報數(shù)據(jù)為初選樣本,以上市公司可操控性應(yīng)計利潤的絕對值作為審計質(zhì)量的替代變量,實證檢驗了簽字會計師簽字?jǐn)?shù)量、時間壓力與審計質(zhì)量之間的關(guān)系。研究發(fā)現(xiàn),會計師事務(wù)所合伙人也就是第一簽字會計師的簽字?jǐn)?shù)量與審計質(zhì)量呈反向變動關(guān)系,而簽字會計師的時間壓力對審計質(zhì)量的影響并不顯著,第一簽字會計師在較多簽字?jǐn)?shù)量與較大時間壓力的共同影響下,審計質(zhì)量顯著降低。結(jié)合以上的研究結(jié)論,本文提出了三點針對性的政策建議,以提高審計質(zhì)量,促進(jìn)我國證券市場健康發(fā)展。
[Abstract]:Since the beginning of the 21st century, a series of international and domestic financial scandals have seriously shaken the public's trust in the authenticity and reliability of the financial statements of listed companies. At the same time, the practice of Certified Public Accountants has also been questioned. In the existing research on audit quality, most scholars focus their research perspectives on listed companies and accounting firms, and study the macro-factors affecting audit quality. However, few scholars have studied the relationship between the professional behavior of signature accountants and the quality of Auditing from the micro level of signature accountants. The number of signatures and the pressure of time are seldom studied. In foreign countries, some scholars have found that the increase of time pressure will damage audit quality, but they have not formed a unified standard to measure time pressure. Pressure may damage audit quality. However, these studies either stand in the context of developed securities markets abroad or are based on a survey of a firm's questionnaires. Their conclusions are not universal. Domestic scholars believe that the cumulative number of signatures accumulated in previous years will form industry expertise, which will affect the quality of auditing. However, there is little relationship between the number of signatures and the quality of auditing. From the perspective of research and according to the order of signatures on the audit report, the first signature accountant and the second signature accountant are distinguished. The number of signatures of the first signature accountant and the influence of time pressure on the audit quality are emphatically studied, which provides a new idea for the study of the factors affecting the audit quality and expects to be special in China. Under the background of colored socialist market economy, this paper provides value reference for standardizing CPA's practice and improving audit quality. In the standardized research stage, this paper first summarizes and comments on the current research situation at home and abroad, and then puts forward the research findings of this paper. The fourth chapter is the research and design part. Firstly, the relationship between the number of signatures, time pressure and audit quality is discussed. The fifth chapter is the empirical research part of this paper, taking the annual report data of Shanghai and Shenzhen A shares from 2010 to 2014 as the primary sample, which can be manipulated by listed companies. The absolute value of controlled accrual profit as an alternative variable of audit quality is used to test the relationship among the number of signatures, time pressure and audit quality. The impact of pressure on audit quality is not significant. The auditing quality of the first signature accountants decreases significantly under the joint influence of more signatures and greater time pressure.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 魯清仿;;西方審計質(zhì)量研究述評——基于IAASB審計質(zhì)量框架視角[J];會計論壇;2015年01期

2 胡寧;;會計師事務(wù)所信息公開披露制度構(gòu)建[J];財會通訊;2015年25期

3 張學(xué)軍;王霞;;我國現(xiàn)行審計法律環(huán)境分析[J];財會通訊;2014年07期

4 原紅旗;韓維芳;;簽字會計師的執(zhí)業(yè)特征與審計質(zhì)量[J];中國會計評論;2012年03期

5 丁利;李明輝;呂偉;;簽字注冊會計師個人特征與審計質(zhì)量——基于2010年上市公司數(shù)據(jù)的經(jīng)驗研究[J];山西財經(jīng)大學(xué)學(xué)報;2012年08期

6 郭丹;;特殊普通合伙制下注冊會計師法律責(zé)任確認(rèn)與承擔(dān)的幾個關(guān)鍵問題[J];中國注冊會計師;2012年03期

7 李婉麗;儀明金;;時間壓力、知識異質(zhì)性與審計團(tuán)隊判斷績效[J];審計與經(jīng)濟(jì)研究;2012年01期

8 王杏芬;;新合并浪潮下的時間壓力與審計失敗探討[J];財會通訊;2011年22期

9 劉啟亮;周連輝;付杰;肖建;;政治聯(lián)系、私人關(guān)系、事務(wù)所選擇與審計合謀[J];審計研究;2010年04期

10 劉更新;蔡利;;審計管制、審計責(zé)任與審計質(zhì)量研究——基于法律標(biāo)準(zhǔn)不確性影響的分析[J];審計研究;2010年03期

，

本文編號：2224512