【摘要】：在政策影響和市場力量的推動(dòng)下,我國會(huì)計(jì)師事務(wù)所分所的數(shù)量和規(guī)模迅速擴(kuò)張。在不同事務(wù)所中,總所對分所的治理水平存在差異,由于缺乏對分所的有效監(jiān)督與約束,分所審計(jì)質(zhì)量堪憂。為加強(qiáng)對分所的管理,改善事務(wù)所內(nèi)部治理,財(cái)政部2010年發(fā)布了《會(huì)計(jì)師事務(wù)所分所管理暫行辦法》,該“辦法”能否切實(shí)提高分所審計(jì)質(zhì)量;總所采取與分所共同審計(jì)的方式,能否進(jìn)一步提高總分所治理水平?分所擁有自己的客戶基礎(chǔ),相對獨(dú)立的承接審計(jì)業(yè)務(wù),對會(huì)計(jì)師事務(wù)所整體來說并不重要的客戶,卻可能是分所獲取收入的重要來源。那么,隨著分所的發(fā)展以及分所客戶結(jié)構(gòu)的改變,分所層面的客戶重要性與分所審計(jì)質(zhì)量的關(guān)系是否呈現(xiàn)新的變化;總分所治理水平的提高能否有效緩解分所客戶重要性對審計(jì)質(zhì)量的損害?有待實(shí)證檢驗(yàn)。本文以協(xié)同效應(yīng)理論、委托代理理論、系統(tǒng)論與博弈論等為分析構(gòu)架,選取2008～2015年我國A股上市公司為樣本,采用可操控性應(yīng)計(jì)衡量審計(jì)質(zhì)量,探討總分所治理對分所審計(jì)質(zhì)量是否產(chǎn)生影響,及其對客戶重要性與分所審計(jì)質(zhì)量關(guān)系的調(diào)節(jié)作用。研究顯示,《分所管理暫行辦法》的實(shí)施以及事務(wù)所采取總分所共同審計(jì)的方式,均能提高總所對分的所的治理水平,進(jìn)而有效提高分所的審計(jì)質(zhì)量;分所會(huì)向?qū)ζ渲匾目蛻粲嗖倏v的行為妥協(xié),總分所治理水平的提高能夠有效緩解客戶重要性對分所審計(jì)質(zhì)量的不利影響。進(jìn)一步研究發(fā)現(xiàn),在抑制分所對重要客戶盈余操縱妥協(xié)的行為時(shí),《分所管理暫行辦法》對“本土所”更有效。本文從加強(qiáng)總分所治理的角度出發(fā),嘗試打開事務(wù)所內(nèi)部治理的“黑箱”,拓寬了對我國事務(wù)所分所的研究,為進(jìn)一步強(qiáng)化分所管理、完善事務(wù)所內(nèi)部治理、提升“本土所”審計(jì)服務(wù)水平提供學(xué)術(shù)支持。
[Abstract]:Driven by policy and market forces, the number and scale of accounting firms in China are expanding rapidly. In different firms, there are differences in the governance level of the branch offices. Due to the lack of effective supervision and restriction, the audit quality of the branch offices is poor. In order to strengthen the management of the branch offices and improve the internal governance of the offices, the Ministry of Finance issued the interim measures for the Management of the Branch offices of Accounting firms in 2010. Can you further improve the overall management level? It has its own customer base, relatively independent to undertake audit business, accounting firms as a whole is not important customers, but may be an important source of income. Then, with the development of branch office and the change of branch customer structure, whether the relationship between customer importance and audit quality at branch level presents new changes; Can the improvement of the overall management level effectively alleviate the damage to audit quality caused by the importance of branch customers? To be tested empirically. Based on the synergetic effect theory, principal-agent theory, system theory and game theory, this paper selects the A-share listed companies in China from 2008 to 2015 as the sample, and measures the audit quality with controllability accrual. This paper discusses whether the governance of the total branch office has an effect on the audit quality of the branch office, and the adjusting effect on the relationship between the customer importance and the audit quality of the branch office. The research shows that the implementation of the interim measures of Branch Management and the way that the firm adopts the common audit of the Branch Office can improve the governance level of the Branch Office and then effectively improve the audit quality of the Branch Office; The branch will compromise to the behavior of manipulating its important customer earnings, and the improvement of the management level of the total score can effectively alleviate the adverse impact of customer importance on the audit quality of the branch. Further research shows that the temporary measures of branch management are more effective to local institutions when restraining the behavior of branch offices to manipulate and compromise the earnings of important customers. This paper tries to open the "black box" of the internal governance of the firm from the point of view of strengthening the governance of the total branch office, and widens the research on the branch office of our country, in order to further strengthen the management of the branch office and perfect the internal governance of the firm. To provide academic support to improve the audit service level of local institutes.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F274

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