本文選題：審計師變更　切入點：媒體監(jiān)督　出處：《內(nèi)蒙古財經(jīng)大學》2017年碩士論文

【摘要】：隨著全球經(jīng)濟一體化的快速發(fā)展,人們對信息的獲取和使用更加方便、快捷,媒體已經(jīng)逐漸變成了傳遞信息不可或缺的重要通道,而且在投資者眼中媒體已經(jīng)成為除法律外越來越重要的外部治理機制。2010年發(fā)生的勝景山河造假上市;2011年發(fā)生的紫鑫藥業(yè)財務造假事件均是由媒體率先曝光,隨后受到監(jiān)管機構(gòu)對其公司治理問題進行調(diào)查并實施處罰。上市公司財務造假的違規(guī)行為不僅阻礙了資本市場的有效運行,還損害了投資者和社會公眾的正當權(quán)益。近年來,我國資本市場上審計師變更事件呈愈加頻繁的現(xiàn)象,企業(yè)的管理層因受到個人利益的驅(qū)動,扭曲真實的財務狀況和經(jīng)營成果,選擇變更會計師事務所來規(guī)避對上市公司聲譽不利的審計意見,嚴重誤導政府和監(jiān)管機構(gòu)的有效監(jiān)管。同時由于審計市場的激烈競爭,部分會計師事務所出于自身生存和利益的動機不得不屈從于管理層,滿足管理層的盈余管理目的,使得審計師放棄職業(yè)操守及公正、客觀的審計要求。這種現(xiàn)象影響了審計師的獨立性同時阻礙了審計市場的良性發(fā)展。內(nèi)部控制作為公司的重要內(nèi)部治理機制有利于公司治理,有效的內(nèi)部控制可以降低訴訟風險,節(jié)約審計成本,提高審計效率。那么內(nèi)控信息是否也能影響審計師的變更呢?以上現(xiàn)象越來越引起了學術(shù)界的關(guān)注。本文從外部治理角度選擇媒體負面報道和內(nèi)部治理角度以內(nèi)部控制質(zhì)量兩個視角研究其對審計師變更的治理作用,并進一步探討了內(nèi)部控制質(zhì)量與媒體監(jiān)督對審計師變更的深層調(diào)節(jié)影響,不僅豐富了對于審計師變更的相關(guān)研究,還為理解媒體監(jiān)督和內(nèi)部控制所發(fā)揮的公司治理作用提供了新的研究視角。圍繞以上主題,首先對國內(nèi)外關(guān)于媒體監(jiān)督、內(nèi)部控制質(zhì)量及審計師變更一系列相關(guān)文獻進行歸類和整理,同時以委托代理理論、聲譽理論、信號傳遞理論和保險理論為基礎(chǔ),從理論上分析了內(nèi)部控制質(zhì)量、媒體監(jiān)督以及二者的相互關(guān)系對審計師變更的可能影響,提出了研究假設(shè)。通過運用SPSS19.0統(tǒng)計分析軟件對2013-2015年主板A股上市公司數(shù)據(jù)進行分析驗證。經(jīng)檢驗本文發(fā)現(xiàn):媒體的負面報道越多,越容易發(fā)生審計師變更;并且在內(nèi)部控制質(zhì)量低的環(huán)境下,也容易發(fā)生上市公司審計師變更,進一步分析發(fā)現(xiàn):高質(zhì)量的內(nèi)部控制會削弱媒體報道對審計師變更的影響�；谏鲜鲅芯拷Y(jié)論,本文從媒體監(jiān)督、內(nèi)部控制質(zhì)量、審計師變更三個不同的主體角度分別提出了相關(guān)的政策建議。
[Abstract]:With the rapid development of global economic integration, people's access to and use of information is more convenient and fast, the media has gradually become an indispensable and important channel for the transmission of information.Moreover, in the eyes of investors, the media has become an increasingly important external governance mechanism in addition to the law. In 2010, the Shengjing Mountain River fake listed; in 2011, the financial fraud of Zixin Pharmaceutical was first exposed by the media.They were then investigated and punished by regulators for their corporate governance problems.The illegal behavior of financial fraud of listed companies not only hinders the effective operation of capital market, but also damages the legitimate rights and interests of investors and the public.In recent years, auditor changes have become more and more frequent in China's capital market. The management of enterprises is driven by personal interests and distorts the real financial situation and operating results.Choosing to change the accounting firm to avoid the bad audit opinion on the reputation of the listed company, seriously mislead the effective supervision of the government and the regulatory agency.At the same time, due to the fierce competition in the audit market, some accounting firms have to submit to the management for their own survival and interests, to meet the management's earnings management purposes, so that auditors give up their professional integrity and fairness.Objective audit requirements.This phenomenon affects the auditor's independence and hinders the sound development of the audit market.As an important internal governance mechanism, internal control is beneficial to corporate governance. Effective internal control can reduce litigation risk, save audit cost and improve audit efficiency.Can internal control information also affect auditor changes?The above phenomenon has attracted more and more attention from academic circles.In this paper, we choose negative media reports and internal governance from the external governance perspective to study the governance effect of internal control quality on auditor change.Furthermore, it discusses the influence of internal control quality and media supervision on auditor change, which not only enriches the research on auditor change, but also discusses the influence of internal control quality and media supervision on auditor change.It also provides a new perspective for understanding the corporate governance role of media supervision and internal control.Focusing on the above topics, this paper first classifies and collates a series of related documents on media supervision, internal control quality and auditor change at home and abroad. At the same time, it is based on principal-agent theory, reputation theory, signal transmission theory and insurance theory.This paper theoretically analyzes the possible influence of internal control quality, media supervision and the relationship between them on auditor change, and puts forward the research hypothesis.This paper analyzes and verifies the data of A-share listed companies on the main board in 2013-2015 by using SPSS19.0 statistical analysis software.It is found that the more negative reports in the media, the more easily auditor changes occur, and in the environment of low internal control quality, auditor changes are also easy to occur in listed companies.Further analysis shows that high-quality internal control weakens the impact of media coverage on auditor changes.Based on the above conclusions, this paper puts forward the relevant policy recommendations from three different aspects: media supervision, internal control quality and auditor change.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G206;F275;F239.4

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