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论文编号：	10213
作者编号：	2120162702
上传时间：	2018/6/11 21:44:10
中文题目：	关系型交易、审计行业专长与审计费用的研究
英文题目：	Relationship Transaction, Auditor Industry
指导老师：	梅丹老师
中文关键字：	关系型交易；供应商；客户；审计费用
英文关键字：	Relationship Transaction；Supplier；Customer；Audit Fee
中文摘要：	企业的交易方式会受到其所在地区市场环境和法律制度的制约。中国自古深受儒家文化影响具有“关系”本位的历史渊源。随着市场经济的不断发展，历史“关系”融入新生市场机制，形成了公开市场契约和关系型契约结合的商业交易模式。关系型交易模式是指企业与少数供应商和客户建立长期稳定的战略合作和信任关系，目的是降低交易成本、获得竞争优势。在关系型交易模式下，企业的供应商和客户集中度较高，供应链整合度良好，经营相对稳定，这有利于降低审计成本和审计风险。审计费用是会计师事务所和被审计单位就审计服务协商一致的价格，主要由审计工作量和审计风险两大因素决定。本文探讨企业关系型交易和审计费用的关系，从审计收费角度揭示关系型交易的经济后果，同时丰富了审计定价的影响因素研究。 本文以企业供应链的稳定性对审计师行为可能产生的影响为切入点，采用理论分析和实证检验相结合的方法，研究关系型交易、审计行业专长和审计费用三者的关系。首先，本文在整理总结大量国内外文献的基础上，在理论层面深入分析关系型交易和审计行业专长对审计费用的作用机理，并提出相应研究假设。然后本文以2011-2016年间我国全部A股上市公司数据作为样本，采用多种方法度量关系型交易，设计多元回归模型对研究假设进行实证检验和分析。 通过理论分析和实证检验，本文主要得出以下结论：（1）企业关系型交易比重和审计费用为显著负相关关系，即企业的供应商集中度和客户集中度越高，审计费用越低。其作用机理包括：供应商集中度和客户集中度越高的企业，供应链整合良好、经营稳定，审计风险较低；企业经营业务相对简单，审计工作量小；此外，过度依赖关系型交易的企业出于进行盈余管理、满足合作方业绩预期、维持长期合作关系的动机，更倾向于聘请声誉较小、审计费用较低的本地小事务所。（2）事务所审计行业专长会增强关系型交易和审计费用的负相关关系。拥有行业专长的事务所可以利用在特定行业丰富的审计经验和专业技能，更有效地发挥关系型交易降低企业经营风险和业务复杂程度的效应，从而提高审计效率，更大程度降低审计费用。本文最后根据研究结果，提出了相关政策建议，并指出研究的局限性。
英文摘要：	The transaction mode of the enterprise will be constrained by the market environment and legal system in its area. China has been deeply influenced by Confucian culture and has a historical origin of “relationship”. With the continuous development of the market economy, the historical “relationship” has been integrated into the new market mechanism, forming a commercial transaction model combining the open market contract with the relational contract. The relational transaction model refers to the establishment of long-term and stable strategic cooperation and trust relationships between a company and a small number of suppliers and customers in order to reduce transaction costs and obtain competitive advantages. In the relational trading model, the company's suppliers and customers are highly concentrated, the supply chain is well integrated, and the business is relatively stable, which helps reduce audit costs and audit risks. The audit fee is the price agreed by the accounting firm and the audited entity on the audit service, which is mainly determined by the two factors of audit workload and audit risk. This article discusses the relationship between relationship-based transactions and audit fees, reveals the economic consequences of relationship-based transactions from the perspective of audit fees, and enriches the research on the factors that influence the pricing of audits. This article takes the impact of the stability of the enterprise supply chain on the auditor's behavior as the entry point, and uses a combination of theoretical analysis and empirical test to study the relationship between relationship transactions, audit industry expertise and audit costs. First, on the basis of collating and summarizing a large number of domestic and foreign literatures, this paper deeply analyzes the mechanism of relational transaction and auditing industry expertise on audit fees at the theoretical level, and proposes corresponding research hypotheses. Then the paper uses the data of 2011 to 2016 as the initial sample, uses a variety of methods to measure the relationship-based transactions, and designs multiple regression models to test and analyze the hypotheses empirically. Through theoretical analysis and empirical test, this paper mainly draws the following conclusions:(1) There is a significant negative correlation between the proportion of relationship transactions and audit fees, that is, the higher the degree of supplier concentration and customer concentration, the lower the audit fees. Its mechanism of action includes: The enterprises with higher supplier concentration and customer concentration have good supply chain integration, stable operation, and low audit risk. The business operations of the company are relatively simple and the audit workload is small. In addition, companies that rely heavily on relational transactions are more likely to hire local small firms with less reputation and lower audit fees because they are motivated to perform earnings management, meet expectations of their partners, and maintain long-term relationships. (2) Firm auditing industry expertise will increase the negative correlation between relational transactions and audit fees. Firms with industry expertise can use extensive auditing experience and expertise in specific industries to more effectively exert the effects of relational transactions to reduce business risk and business complexity, thereby improving audit efficiency and reducing audit costs even more. At last, according to the research results, this paper puts forward relevant policy recommendations and points out the limitations of the research.
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