本文選題：有限責(zé)任制 + 特殊普通合伙制�。� 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：自2002年美國(guó)SOX法案頒發(fā)后,我國(guó)于2006年6月5日和2006年9月28日,分別頒發(fā)了《上海證券交易所上市公司內(nèi)部控制指引》和《深圳證券交易所上市公司內(nèi)部控制指引》,開(kāi)啟了我國(guó)強(qiáng)制披露內(nèi)控信息的大門(mén);并于2008年5月22日和2010年4月26日,相繼發(fā)布《企業(yè)內(nèi)部控制基本規(guī)范》以及《企業(yè)內(nèi)部控制配套指引》,在要求強(qiáng)制披露內(nèi)部控制信息的同時(shí),開(kāi)始強(qiáng)制執(zhí)行內(nèi)部控制審計(jì)。在要求強(qiáng)制披露內(nèi)部控制信息的背景下,內(nèi)控信息披露質(zhì)量受到哪些因素的影響,成了眾多學(xué)者的研究對(duì)象;并且隨著我國(guó)鑒證制度由內(nèi)控審核向內(nèi)控審計(jì)的逐步邁進(jìn),外部審計(jì)的重要性凸顯出來(lái),人們開(kāi)始不只把影響因素的研究對(duì)象關(guān)注焦點(diǎn)放在上市公司本身的治理結(jié)構(gòu)或者公司特征上,也開(kāi)始轉(zhuǎn)移到外部審計(jì)機(jī)構(gòu)上。會(huì)計(jì)師事務(wù)所通過(guò)執(zhí)行內(nèi)控審計(jì),合理保障著被審計(jì)單位的內(nèi)控信息披露質(zhì)量。本文以2010-2014年A股上市公司為研究樣本,從簽字審計(jì)師層面研究會(huì)計(jì)事務(wù)所轉(zhuǎn)制對(duì)上市公司內(nèi)控信息披露質(zhì)量的影響。由于我國(guó)的審計(jì)報(bào)告必須由一名對(duì)審計(jì)項(xiàng)目負(fù)最終復(fù)核責(zé)任的合伙人和一名負(fù)責(zé)該項(xiàng)目的注冊(cè)會(huì)計(jì)師簽名蓋章,所以審計(jì)報(bào)告相對(duì)應(yīng)的法律責(zé)任自然落到簽字審計(jì)師身上,并且事務(wù)所由有限責(zé)任制改為特殊普通合伙制后,失職的簽字審計(jì)師由以出資額為限承擔(dān)有限責(zé)任轉(zhuǎn)變?yōu)槌袚?dān)無(wú)限責(zé)任,承擔(dān)法律責(zé)任和賠償風(fēng)險(xiǎn)提高,簽字審計(jì)師可能會(huì)變得更加獨(dú)立和謹(jǐn)慎,因此,他們?cè)趫?zhí)行內(nèi)控審計(jì)時(shí),對(duì)上市公司的內(nèi)控信息披露質(zhì)量會(huì)要求更為嚴(yán)格研究。結(jié)果表明,事務(wù)所從有限責(zé)任制轉(zhuǎn)變?yōu)樘厥馄胀ê匣镏埔院?對(duì)公司的內(nèi)控信息披露質(zhì)量有促進(jìn)作用。說(shuō)明特殊普通合伙制對(duì)審計(jì)師的審計(jì)行為產(chǎn)生了預(yù)期的政策治理效果,并也為有效保障內(nèi)部控制信息披露質(zhì)量提供理論依據(jù)。
[Abstract]:On June 5, 2006 and September 28, 2006, the Sox Act was enacted in the United States of America. The "guidelines on Internal Control of listed companies in Shanghai Stock Exchange" and "guidelines on Internal Control of listed companies in Shenzhen Stock Exchange" have been issued respectively, which have opened the door of compulsory disclosure of internal control information in China; and on May 22, 2008 and April 26, 2010, The basic norms of internal control of enterprises and the supporting guidelines of internal control of enterprises have been issued one after another, requiring the mandatory disclosure of internal control information, and beginning to enforce the internal control audit at the same time. In the context of mandatory disclosure of internal control information, what factors affect the quality of internal control information disclosure, which has become the research object of many scholars; and with the gradual progress from internal control audit to internal control audit, The importance of external audit has been highlighted. People begin to focus not only on the governance structure or corporate characteristics of listed companies, but also on external audit institutions. Accounting firms can reasonably guarantee the quality of internal control information disclosure by performing internal audit. This paper takes A share listed companies from 2010-2014 as a sample to study the influence of accounting firm transformation on the quality of internal control information disclosure of listed companies from the level of signed auditor. Since the audit report of our country must be signed and sealed by a partner who is ultimately responsible for the audit project and a certified accountant who is responsible for the project, the corresponding legal responsibility for the audit report naturally falls on the signed auditor. After the firm changed from a limited liability system to a special ordinary partnership, the dereliction of duty of the signed auditor changed from limited liability to unlimited liability and increased legal liability and compensation risk. Signing auditors may become more independent and cautious, so they will require more rigorous research on the quality of internal control disclosure of listed companies when performing internal control audits. The results show that the change of firm from limited responsibility system to special general partnership can promote the quality of internal control information disclosure. It shows that the special common partnership has the expected effect of policy governance on auditors' audit behavior, and also provides the theoretical basis for ensuring the quality of internal control information disclosure.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275

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本文編號(hào)：2080740