我國(guó)上市公司中報(bào)自愿審計(jì)需求動(dòng)機(jī)的實(shí)證研究
發(fā)布時(shí)間：2018-09-10 13:21
【摘要】： 企業(yè)對(duì)外部審計(jì)服務(wù)的需求起源于促進(jìn)商業(yè)社會(huì)中契約當(dāng)事人(包括股東、債權(quán)人、管理層以及潛在投資者等)之間的交易順利進(jìn)行。在獨(dú)立審計(jì)市場(chǎng)中,供給和需求雙方是市場(chǎng)中的主體,作為獨(dú)立審計(jì)的需求方,它如何運(yùn)動(dòng)直接關(guān)系到獨(dú)立審計(jì)質(zhì)量的高低以及整個(gè)審計(jì)市場(chǎng)的良好運(yùn)作。近幾年國(guó)內(nèi)外出現(xiàn)了多起會(huì)計(jì)造假和會(huì)計(jì)丑聞事件,并直接導(dǎo)致了為其提供審計(jì)服務(wù)的注冊(cè)會(huì)計(jì)師事務(wù)所的倒閉,使得國(guó)內(nèi)外審計(jì)市場(chǎng)正經(jīng)歷著前所未有的考驗(yàn),在這種情況下研究獨(dú)立審計(jì)的需求就顯得尤為重要。 會(huì)計(jì)學(xué)術(shù)界圍繞企業(yè)審計(jì)需求進(jìn)行了卓有成效的大量研究,但是這些研究在很大程度上忽略了轉(zhuǎn)型經(jīng)濟(jì)國(guó)家的固有特征,因而使得其研究結(jié)論的普遍適用性受到很大局限,從而不能達(dá)到解釋和預(yù)測(cè)轉(zhuǎn)型經(jīng)濟(jì)國(guó)家審計(jì)實(shí)務(wù)的目的�；谏鲜鲈�,本文擬運(yùn)用理論分析和實(shí)證檢驗(yàn)的方法來(lái)探討我國(guó)轉(zhuǎn)型經(jīng)濟(jì)時(shí)期上市公司審計(jì)需求的理論和實(shí)務(wù)問(wèn)題,進(jìn)而改善上市公司的內(nèi)外部治理環(huán)境,使得外部獨(dú)立審計(jì)成為企業(yè)的內(nèi)在自發(fā)需求,從而促進(jìn)注冊(cè)會(huì)計(jì)師行業(yè)的健康快速發(fā)展。論文的研究工作從層次上分為三個(gè)部分,相應(yīng)的研究?jī)?nèi)容和結(jié)論如下: 論文第一部分包括第2章。其研究?jī)?nèi)容主要是在介紹和評(píng)析審計(jì)需求的委托代理理論、信息假說(shuō)、信號(hào)傳遞假說(shuō)和保險(xiǎn)假說(shuō)的基礎(chǔ)上,運(yùn)用規(guī)范分析方法探討了上述理論(或假說(shuō))在轉(zhuǎn)型經(jīng)濟(jì)國(guó)家的適用性和現(xiàn)實(shí)約束。 論文第二部分包括第3章和第4章。該部分是整個(gè)論文的核心,其中,第3章通過(guò)研究樣本和控制樣本的一一配對(duì),并運(yùn)用均值檢驗(yàn)、Wilcoxon符號(hào)等級(jí)檢驗(yàn)以及Logistic回歸方法檢驗(yàn)了我國(guó)上市公司中報(bào)自愿審計(jì)需求的動(dòng)機(jī)以及影響我國(guó)上市公司中報(bào)自愿審計(jì)需求的因素。結(jié)果發(fā)現(xiàn):我國(guó)上市公司為緩解代理沖突和向市場(chǎng)傳遞業(yè)績(jī)信號(hào),有動(dòng)力自發(fā)聘請(qǐng)外部獨(dú)立審計(jì);同時(shí)企業(yè)的代理成本、負(fù)債比例、規(guī)模、凈資產(chǎn)收益率和獨(dú)立董事機(jī)制都是促進(jìn)我國(guó)上市公司選擇外部獨(dú)立審計(jì)的重要因素。第4章通過(guò)自愿審計(jì)公司會(huì)計(jì)盈余質(zhì)量的研究檢驗(yàn)了企業(yè)選擇外部獨(dú)立審計(jì)的經(jīng)濟(jì)后果,首先在研究樣本和控制樣本的一一配對(duì)基礎(chǔ)上,應(yīng)用單變量檢驗(yàn)了影響我國(guó)上市公司操控性應(yīng)計(jì)利潤(rùn)的主要因素,然后進(jìn)行了自愿審計(jì)公司會(huì)計(jì)盈余質(zhì)量的多元線性回歸分析。結(jié)果發(fā)現(xiàn):對(duì)于我國(guó)上市公司,經(jīng)審計(jì)的企業(yè)會(huì)計(jì)信息的激進(jìn)度相對(duì)未經(jīng)審計(jì)的企業(yè)要低,其操控性應(yīng)計(jì)利潤(rùn)前者顯著小于后者,審計(jì)確實(shí)能夠限制管理當(dāng)局的機(jī)會(huì)主義行為從而提高會(huì)計(jì)盈余質(zhì)量。 論文第三部分包括第5章,其研究?jī)?nèi)容主要是在總結(jié)論文第二部分實(shí)證研究結(jié)論的啟示基礎(chǔ)上,從創(chuàng)造和引導(dǎo)上市公司自發(fā)的、高質(zhì)量的審計(jì)需求入手,提出相關(guān)的對(duì)策建議。這些對(duì)策建議包括:①加快國(guó)有股減持等優(yōu)化上市公司股權(quán)結(jié)構(gòu)的設(shè)想;②完善獨(dú)立董事制度和建立有效激勵(lì)機(jī)制的長(zhǎng)遠(yuǎn)規(guī)劃。
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【學(xué)位授予單位】：重慶大學(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
本文編號(hào)：2234562
[Abstract]:The demand for external auditing services originates from the promotion of smooth transactions between contractual parties (including shareholders, creditors, management and potential investors) in a commercial society. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the bankruptcy of CPA firms providing audit services, making the domestic and foreign audit market is experiencing an unprecedented test. The demand for vertical auditing is particularly important.
Accounting academia has done a lot of fruitful research on enterprise auditing demand, but these studies largely neglect the inherent characteristics of countries with economies in transition, so that the universal applicability of the conclusions of the study is greatly limited, which can not achieve the purpose of explaining and predicting the auditing practice of countries with economies in transition. For the above reasons, this paper intends to use theoretical analysis and empirical test methods to explore the theoretical and practical problems of audit needs of Listed Companies in the transitional economic period in China, so as to improve the internal and external governance environment of listed companies, so that external independent auditing becomes the internal and spontaneous needs of enterprises, thus promoting the healthy and rapid development of the CPA industry. The research work of the thesis is divided into three parts at the level. The corresponding research contents and conclusions are as follows:
The first part of this paper includes Chapter 2. Based on the introduction and analysis of the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, the applicability and practical constraints of the above-mentioned theory (or hypothesis) in transitional economies are discussed by means of normative analysis.
The second part of the paper includes Chapter 3 and Chapter 4. This part is the core of the whole paper. Chapter 3 examines the motivation of Voluntary Audit Demand and the impact of Voluntary Audit Demand on China's listed companies by matching research samples with control samples, using mean test, Wilcoxon symbolic grade test and Logistic regression method. The results show that: in order to alleviate agency conflicts and transmit performance signals to the market, listed companies in China have the incentive to employ external independent auditing; at the same time, agency costs, debt ratio, scale, return on equity and independent director mechanism are all factors that promote listed companies to choose external independence. Chapter 4 examines the economic consequences of firms'choice of external independent auditing through the study of earnings quality of voluntary auditing firms. Firstly, on the basis of a pair of research samples and control samples, the main factors affecting the maneuvering accrued profits of Listed Companies in China are tested by means of univariate analysis, and then the results are self-contained. The results show that for the listed companies in China, the acceleration rate of audited accounting information is lower than that of the unaudited ones, and the former is significantly less than the latter. Auditing can indeed restrict the management's opportunistic behavior and improve accounting. Earnings quality.
The third part of the paper includes Chapter 5. Based on the conclusion of the empirical study in the second part of the paper, this paper puts forward some suggestions on how to create and guide the spontaneous and high-quality audit demand of listed companies. The second is to improve the independent director system and establish a long-term plan for effective incentive mechanism.
【學(xué)位授予單位】：重慶大學(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)期刊論文 前1條
1 任敬;;企業(yè)財(cái)務(wù)報(bào)告自愿審計(jì)動(dòng)因分析研究[J];鐵道運(yùn)輸與經(jīng)濟(jì);2013年05期
，本文編號(hào)：2234562
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