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论文编号：	1782
作者编号：	1120060683
上传时间：	2010/6/9 6:50:42
中文题目：	会计师事务所组织形式与审计谈判研究
英文题目：	The Organizational Form of Accounting Firms and Audit Negotiation Research
指导老师：	张继勋
中文关键字：	审计谈判 会计师事务所组织形式 谈判结果 谈判策略
英文关键字：	Audit negotiations The organization form of accounting firms Negotiations outcome Negotiation strategy
中文摘要：	审计谈判是影响审计质量和资本市场会计信息质量的重要因素，也是国内外审计理论和实务界共同关心的一个重要问题。审计谈判遍及整个审计过程，无论是财务报表的确认还是财务报表的披露以及审计费用的确定，都需要进行审计谈判，可以将经审计的财务报告看成审计谈判的产物，审计谈判的结果影响了审计质量，进而影响了财务报告质量和资本市场的资源配置效率。因此，审计谈判对审计后的财务报告质量以及资本市场的健康发展都具有重要影响。 但是，审计谈判研究发展历史尚短，还没有形成比较系统的审计谈判研究理论，而且审计谈判的研究还主要都集中在参与审计谈判人员的特征和参与谈判双方的谈判策略等因素上，对于制度因素和环境因素对审计谈判过程和结果影响的研究还不多见。由其在我国，审计谈判研究刚刚起步，对于审计谈判影响因素的研究还比较匮乏，许多研究问题还有待发掘，特别是我国的制度背景与西方发达国家存在很大差异，我国独特的制度背景对研究审计谈判问题既是一个挑战更是一个巨大的机遇。 本文运用博弈模型和社会心理学等领域的谈判理论分析了会计师事务所组织形式对审计人员和客户的谈判结果以及审计人员和客户的谈判策略的影响，并运用实验经济学的方法设计了一项具体的实验室实验检验了会计师事务所组织形式对审计谈判的影响。 本文共分六章。第一章为绪论，主要内容为研究动因、研究问题、研究意义、研究框架、研究方法和研究创新；第二章为文献回顾，总结了国内外已有相关文献的研究结论和研究方法；第三章为会计师事务所组织形式对审计谈判影响的理论分析，在理论分析的基础上提出了我们的研究假设；第四章为实验设计，介绍了会计师事务所组织形式对审计谈判过程和结果影响的实验设计；第五章为会计师事务所组织形式影响审计谈判的实验结果与分析；第六章为结论与未来研究方向。 本文得到的主要结论包括： 1. 理论分析表明，会计师事务所组织形式影响了审计谈判，会计师事务所组织形式有有限责任公司制、普通合伙制和特殊普通合伙制三种形式，由于不同组织形式的会计师事务所的合伙人承担的法律责任存在差异，进而导致审计谈判结果以及审计人员和客户使用的谈判策略存在差异。不同组织形式会计师事务所的审计人员和客户通过谈判达成一致的可能性不同，达成一致的谈判结果也不同。审计谈判从谈判结构划分属于分配式谈判，审计人员多采用合作策略，客户多采用竞争策略，不同组织形式会计师事务所的审计人员谈判策略竞争性程度存在显著差异，进一步影响了与之谈判的客户的谈判策略。 2. 实验结果表明，会计师事务所组织形式影响了审计人员和客户谈判达成一致的可能性。有限责任公司制会计师事务所的审计人员与客户谈判达成一致的可能性高于普通合伙制会计师事务所的审计人员与客户谈判达成一致的可能性，普通合伙制会计师事务所的审计人员和客户谈判达成一致的可能性与特殊普通合伙制会计师事务所的审计人员和客户谈判达成一致的可能性没有差异。 3. 实验结果表明，会计师事务所组织形式影响了审计人员和客户通过谈判达成一致的谈判结果。有限责任公司制会计师事务所的审计人员与客户达成一致的谈判结果谨慎性最低，普通合伙制会计师事务所的审计人员与客户达成一致的谈判结果谨慎性居中，特殊普通合伙制会计师事务所的审计人员与客户谈判达成一致的谈判结果谨慎性最高。 4. 实验结果表明，会计师事务所组织形式影响了审计人员的谈判策略。特殊普通合伙制会计师事务所的审计人员采取的谈判策略的竞争性高于普通合伙制会计师事务所的审计人员采取的谈判策略的竞争性，普通合伙制会计师事务所的审计人员采取的谈判策略的竞争性高于有限责任公司制会计师事务所的审计人员采取的谈判策略的竞争性。 5. 实验结果表明，会计师事务所组织形式影响了与不同会计师事务所的审计人员进行谈判的客户的谈判策略。与特殊普通合伙制会计师事务所的审计人员进行谈判的客户采取谈判策略的竞争性低于与普通合伙制会计师事务所的审计人员进行谈判的客户采取的谈判策略的竞争性，与普通合伙制会计师事务所的审计人员进行谈判的客户采取的谈判策略的竞争性低于与有限责任公司制会计师事务所的审计人员进行谈判的客户采取的谈判策略的竞争性。 6. 实验结果表明，不同组织形式会计师事务所的审计人员和客户达成一致的谈判结果受到审计任期的影响不同。有限责任公司制会计师事务所的审计人员和客户达成一致的谈判结果在审计任期较长时，谨慎性较低，而普通合伙制会计师事务所和特殊普通合伙制会计师事务所的审计人员和客户达成一致的谈判结果则没有受到审计任期的影响。
英文摘要：	Audit negotiation is one of the most important influencing factors of audit quality and accounting information quality of capital markets, it is also an important issue of mutual interest by inland and foreign auditing academe and profession. Audit negotiation spreads all over the audit process, no matter what confirmation of financial statements、disclosure of the financial statements and the amount of audit fees etc, financial statements should be read as a joint statement from the audit negotiation, the outcomes of audit negotiation influence audit quality, then influence the quality of financial reporting and the resource allocation efficiency of capital market. Therefore, audit negotiation has important influence on the quality of audited financial report and the healthy development of capital markets. However, audit negotiation research has a short history, has not yet formed a comprehensive research framework for it, further more audit negotiation research mainly concentrated in the characteristics of negotiators and negotiation strategy involved in the negotiations on such factors, the research that system factors and environmental factors influence negotiation outcome and negotiation process is rare. Especially in China, audit negotiation research has just started, the research of factors that influence audit negotiation is still relatively scarce, many research questions are still to be discovered, especially in the background of our country’s system, there is a big difference with the Western developed countries’ system, our country’s unique system is a challenge but also a great opportunity to research audit negotiation questions. This paper use game model and negotiation theory in social psychology and other disciplines to analyse the influences that the organization form of accounting firms on the outcome of audit negotiation by auditors and clients and the negotiation strategies, and we also use the method of experimental economics to design a specific laboratory experiments to test the influences that organization form of the accounting firms on audit negotiation. The dissertation is divided into six chapters. The first chapter is an introduction, main content is research motion, research questions, research significance, research framework, research methods and research innovation; the second chapter is literature review, summarized research findings and research methods of the inland and foreign existing literature; the third chapter is theoretical analysis of organizational form of the accounting firms influences on audit negotiation, based on theoretical analysis, we proposed research hypothesis; the fourth chapter is experimental design, introduced the experimental design that organization form of accounting firms affect the negotiation process and negotiation results; the fifth chapter is experimental results and analysis of organization form of accounting firms influences on audit negotiation; the last chapter is the conclusion and future research directions. The main conclusions of this dissertation are as follows: 1. Theoretical analysis showed that, the organizational form of accounting firms influence audit negotiation. The organizational form of accounting firms has three forms: limited liability company system, normal partnership system, special normal partnership system, since partners of accounting firms with different organizational form have different legal liability, induced that audit negotiation outcome and partners’ negotiation strategies and customers’ negotiation strategies have differences. The possibility of the agreement reached by auditors of different organizational forms accounting firm and clients is different, the agreed outcome of the negotiations is also different. audit negotiation is distributive negotiation divided by the structure of the negotiations, auditors use cooperative strategies more often, customers use competitive strategies more often, competitive level of negotiation strategies used by auditors in different organizational forms accounting firm are significantly different, and further affect the customers' negotiation strategies, . 2. The experiment results showed that, the organizational form of accounting firms influenced the possibility of the agreement reached by auditors and customers. The possibility of the agreement reached by limited liability company system accounting firms’ auditors and customers is higher than the possibility of the agreement reached by normal partnership accounting firms’ auditors and customers, the possibility of the agreement reached by normal partnership accounting firms’ auditors and customers is the same as the possibility of the agreement reached by special normal partnership accounting firms’ auditors and customers 3. The experiment results showed that, the organizational form of accounting firms influenced the agreed outcome of the negotiations by auditors and customers. The cautious level of agreed outcome of the negotiations by limited liability company system accounting firms’ auditors and customers is the lowest, the cautious level of agreed outcome of the negotiations by normal partnership accounting firms’ auditors and customers is the middle, the cautious level of agreed outcome of the negotiations by special normal partnership accounting firms’ auditors and customers is the highest. 4. The experiment results showed that, the organizational form of accounting firms influenced the negotiation strategy used by auditors. The competitive level of the negotiation strategy used by special normal partnership accounting firms’ auditors is higher than the competitive level of the negotiation strategy used by normal partnership accounting firms’ auditors, the competitive level of the negotiation strategy used by normal partnership accounting firms’ auditors is higher than the competitive level of the negotiation strategy used by limited liability company system accounting firms’ auditors. 5. The experiment results showed that, the organizational form of accounting firms influenced the negotiation strategy used by customers. The competitive level of the negotiation strategy used by customers negotiated with special normal partnership accounting firms’ auditors is lower than the competitive level of the negotiation strategy used by customers negotiated with normal partnership accounting firms’ auditors, the competitive level of the negotiation strategy used by customers negotiated with normal partnership accounting firms’ auditors is lower than the competitive level of the negotiation strategy used by customers negotiated with limited liability company system accounting firms’ auditors. 6. The experiment results showed that, agreed outcome negotiated by auditors of different organizational form’s accounting firms and clients is affected differently by the audit tenure. The audit tenure is longer, the lower is the cautious level of the agreed outcome negotiated by limited liability company system accounting firms’ auditors and clients, but the cautious level of the agreed outcome negotiated by normal partnership accounting firms’ auditors and clients and the cautious level of the agreed outcome negotiated by special normal partnership accounting firms’ auditors and clients are not affected by audit tenure.
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