【摘要】：會(huì)計(jì)師事務(wù)所進(jìn)行特殊普通合伙制改制是我國經(jīng)濟(jì)社會(huì)快速發(fā)展的迫切要求,旨在幫助國內(nèi)事務(wù)所做強(qiáng)做大�？疾焓聞�(wù)所改制與審計(jì)師聲譽(yù)的關(guān)系,有助于事務(wù)所把握影響審計(jì)師聲譽(yù)的因素,明確改制路線和發(fā)展方向,提高審計(jì)質(zhì)量,建立良好聲譽(yù)。文章從理論研究出發(fā),在歸納總結(jié)國內(nèi)外文獻(xiàn)的研究結(jié)論后,以產(chǎn)權(quán)理論、人力資源理論、不完全契約理論和聲譽(yù)理論為基礎(chǔ),從不同角度分析改制對(duì)審計(jì)師聲譽(yù)的影響,為二者的相關(guān)關(guān)系提供理論依據(jù)。文章在理論研究基礎(chǔ)上對(duì)改制和審計(jì)師聲譽(yù)關(guān)系進(jìn)行實(shí)證研究。首先間接考察改制與審計(jì)師聲譽(yù)的關(guān)系。以國富浩華、立信、中瑞岳華、天健、大華5家最早進(jìn)行特殊普通合伙制改制的事務(wù)所作為研究對(duì)象,以2008-2012年為窗口期對(duì)事務(wù)所組織形式、客戶重要性、審計(jì)效率和審計(jì)意見之間的關(guān)系進(jìn)行研究。其中,審計(jì)意見為審計(jì)質(zhì)量的替代變量,審計(jì)質(zhì)量是審計(jì)師聲譽(yù)的體現(xiàn)。研究發(fā)現(xiàn),事務(wù)所改制后,審計(jì)效率降低,審計(jì)質(zhì)量提高；客戶重要性越高,事務(wù)所審計(jì)效率越高,越傾向于出具非標(biāo)準(zhǔn)審計(jì)意見,且改制后該結(jié)論更加顯著。即,改制有助于事務(wù)所提高審計(jì)質(zhì)量,提升審計(jì)師聲譽(yù)。文章繼續(xù)考察改制對(duì)審計(jì)師聲譽(yù)的直接影響。采用2006-2012年中注協(xié)公開發(fā)布的會(huì)計(jì)師事務(wù)所綜合評(píng)價(jià)排名數(shù)據(jù),以事務(wù)所排名為審計(jì)師聲譽(yù)的替代變量,研究改制前后,事務(wù)所收入、規(guī)模、懲處情況的變動(dòng)和對(duì)審計(jì)師聲譽(yù)的影響。研究發(fā)現(xiàn),改制有助于提高審計(jì)師聲譽(yù),同時(shí)收入、規(guī)模與審計(jì)師聲譽(yù)的正向關(guān)系以及懲處與審計(jì)師聲譽(yù)的負(fù)向關(guān)系更加顯著。研究啟示是,應(yīng)該繼續(xù)大力推動(dòng)改制力度,加快有限責(zé)任制事務(wù)所向特殊普通合伙制事務(wù)所的轉(zhuǎn)變,以提高事務(wù)所整體執(zhí)業(yè)水平,提升審計(jì)質(zhì)量,樹立良好的審計(jì)師聲譽(yù)。
[Abstract]:The reform of the special general partnership of the accounting firm is the urgent demand of the rapid economic and social development of our country, and it is aimed at helping the domestic firms to make great efforts. The relationship between the reform of the firm and the reputation of the auditor can help the firm grasp the factors that affect the reputation of the auditor, clarify the route and the direction of development, improve the quality of the audit and establish a good reputation. On the basis of the theory of property right, the theory of human resources, the theory of incomplete contract and the theory of reputation, the paper analyzes the influence of the reform on the reputation of the auditor from different angles, and provides the theoretical basis for the relationship between the two. The paper makes an empirical study on the relationship between the reform and the auditor's reputation on the basis of the theoretical research. First, the relationship between the system reform and the auditor's reputation is directly investigated. The relationship between the organization form of the firm, the importance of the client, the audit efficiency and the audit opinion is studied in the period of 2008-2012. Among them, the audit opinion is the replacement variable of the audit quality, and the audit quality is the embodiment of the auditor's reputation. The study found that the higher the audit efficiency, the higher the quality of the audit, the higher the importance of the client, the higher the audit efficiency of the firm, the higher the audit efficiency, the higher the audit efficiency, and the more significant the conclusion after the reform. That is, the reform helps the firm improve the quality of the audit and improve the reputation of the auditor. The paper continues to investigate the direct effect of the system reform on the auditor's reputation. By adopting the comprehensive evaluation ranking data of the accounting firm published by the Chinese Association for 2006-2012, the accounting firm ranked as the replacement variable of the auditor's reputation, and researched the changes of the income, the scale, the punishment situation and the influence on the auditor's reputation before and after the restructuring. The research has found that the reform helps to improve the auditor's reputation, while the positive relationship between the income, the scale and the auditor's reputation and the negative relationship between the punishment and the auditor's reputation are more significant. The study is that we should continue to vigorously promote the reform and accelerate the transformation of the limited liability company to the special ordinary partnership, so as to improve the overall practice level of the firm, improve the quality of the audit and establish a good reputation of the auditor.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.4

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