【摘要】：企業(yè)集團(tuán)是當(dāng)前資本市場(chǎng)的主要企業(yè)組織形式,在推動(dòng)社會(huì)和資本市場(chǎng)發(fā)展中扮演著重要的角色。企業(yè)集團(tuán)對(duì)下屬子公司的控制方式通常為持股型結(jié)構(gòu)的模式,使得企業(yè)集團(tuán)內(nèi)公司具有股權(quán)結(jié)構(gòu)較為集中的特征,由此也導(dǎo)致大股東與中小股東及其他利益相關(guān)者的沖突較為激烈。為了解決企業(yè)集團(tuán)內(nèi)部的代理問(wèn)題,外部審計(jì)作為一項(xiàng)較為有效的手段也在一直發(fā)揮著作用。隨著我國(guó)有關(guān)部門先后出臺(tái)的相關(guān)文件,對(duì)企業(yè)集團(tuán)選擇同一家會(huì)計(jì)師事務(wù)所開展集團(tuán)內(nèi)審計(jì)工作進(jìn)行了原則性規(guī)定,使得企業(yè)集團(tuán)選擇同一家事務(wù)所審計(jì)的現(xiàn)象在我國(guó)變得較為常見(jiàn)。而此類審計(jì)方式也將使得審計(jì)客戶對(duì)會(huì)計(jì)師事務(wù)所的重要性提高,可能導(dǎo)致注冊(cè)會(huì)計(jì)師獨(dú)立性喪失進(jìn)而財(cái)務(wù)報(bào)表審計(jì)質(zhì)量的降低的后果。因此,企業(yè)集團(tuán)采用同一事務(wù)所進(jìn)行審計(jì)是否適應(yīng)于中國(guó)資本市場(chǎng)仍有待研究。本研究將企業(yè)集團(tuán)審計(jì)劃分為集團(tuán)統(tǒng)一審計(jì)和集團(tuán)非統(tǒng)一審計(jì),并將其作為研究對(duì)象,探究集團(tuán)審計(jì)模式與審計(jì)質(zhì)量的關(guān)系。同時(shí),本研究引入審計(jì)結(jié)構(gòu)等因素,以探究不同的審計(jì)結(jié)構(gòu)對(duì)集團(tuán)審計(jì)模式和審計(jì)質(zhì)量所產(chǎn)生不同的調(diào)節(jié)效應(yīng)。本研究以2008年至2015年上市公司數(shù)據(jù)為基礎(chǔ),以上市公司資產(chǎn)為權(quán)重對(duì)相應(yīng)變量進(jìn)行加權(quán)以獲得企業(yè)集團(tuán)研究數(shù)據(jù)。通過(guò)Stata軟件對(duì)假設(shè)進(jìn)行實(shí)證分析驗(yàn)證,得出相關(guān)結(jié)論。通過(guò)實(shí)證研究,結(jié)果表明:(1)集團(tuán)統(tǒng)一審計(jì)比例與審計(jì)質(zhì)量的關(guān)系為顯著負(fù)向效應(yīng),即集團(tuán)統(tǒng)一審計(jì)會(huì)導(dǎo)致審計(jì)質(zhì)量降低;(2)集團(tuán)統(tǒng)一審計(jì)大所比例對(duì)集團(tuán)統(tǒng)一審計(jì)比例與盈余管理程度的關(guān)系不具有顯著調(diào)節(jié)作用;(3)集團(tuán)非統(tǒng)一審計(jì)大所比例對(duì)集團(tuán)統(tǒng)一審計(jì)比例與盈余管理程度的關(guān)系具有顯著正向調(diào)節(jié)作用;(4)集團(tuán)統(tǒng)一審計(jì)組成部分重要性比例對(duì)集團(tuán)統(tǒng)一審計(jì)比例與盈余管理程度的關(guān)系具有顯著正向調(diào)節(jié)作用;(5)集團(tuán)非統(tǒng)一審計(jì)組成部分重要性比例對(duì)集團(tuán)統(tǒng)一審計(jì)比例與盈余管理程度的關(guān)系具有顯著負(fù)向調(diào)節(jié)作用。本文對(duì)相關(guān)結(jié)果進(jìn)行了分析,并提出了相應(yīng)的建議。
[Abstract]:Enterprise group is the main organization form of capital market at present and plays an important role in promoting the development of society and capital market. The control mode of enterprise group over subsidiary company is usually the mode of shareholding structure, which makes the company in the enterprise group have the characteristics of concentrated ownership structure. This also leads to the conflict between large shareholders and minority shareholders and other stakeholders. In order to solve the internal agency problem of enterprise group, external audit, as a more effective means, has been playing a role. With the relevant documents issued successively by the relevant departments in our country, the principle provisions have been made for the enterprise group to select the same accounting firm to carry out the internal audit work within the group. The phenomenon that enterprise groups choose the same firm audit becomes more common in our country. This kind of audit method will also increase the importance of audit clients to accounting firms, which may lead to the loss of the independence of certified public accountants and the deterioration of the audit quality of financial statements. Therefore, whether the same firm is suitable for Chinese capital market is still to be studied. In this study, the enterprise group audit is divided into group unified audit and group non-unified audit, and it is regarded as the research object to explore the relationship between group audit mode and audit quality. At the same time, this study introduces audit structure and other factors to explore the different effects of different audit structure on group audit mode and audit quality. This study is based on the data of listed companies from 2008 to 2015, and takes the assets of listed companies as the weights to weight the corresponding variables to obtain the enterprise group research data. The hypothesis is verified by Stata software, and the relevant conclusions are obtained. Through empirical research, the results show that: (1) the relationship between the proportion of unified audit and audit quality is a significant negative effect, That is, the unified audit of the group will lead to the decrease of audit quality; (2) the proportion of the unified audit institutes in the group does not play a significant role in regulating the relationship between the proportion of the unified audit of the group and the degree of earnings management; (3) the proportion of the non-unified audit institutes in the group has no significant effect on the group. The relationship between the proportion of unified audit and the degree of earnings management has a significant positive adjustment; (4) the proportion of the importance of the unified audit component of the group has a significant positive adjustment to the relationship between the proportion of unified audit and the degree of earnings management. (5) the importance ratio of group non-unified audit component has a significant negative adjustment effect on the relationship between group unified audit proportion and earnings management degree. In this paper, the related results are analyzed, and the corresponding suggestions are put forward.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 賈楠;李丹;;會(huì)計(jì)師事務(wù)所對(duì)客戶的經(jīng)濟(jì)依賴會(huì)削弱審計(jì)質(zhì)量嗎?——來(lái)自赴美上市的中國(guó)概念股的實(shí)證證據(jù)[J];審計(jì)研究;2015年05期

2 吳昊e，

本文編號(hào)：2230840