联系我们

论文查询结果	返回搜索

论文编号：	1785
作者编号：	2120082080
上传时间：	2010/6/9 9:00:44
中文题目：	会计师事务所行业专长与审计质量相关性的实证研究——基于2008年中国A股市场数据
英文题目：	An Empirical Study on the Relationship between Industry Expertise of CPA Firms and Audit Quality——Base on the Data in A-share of 2008
指导老师：	鲍国明
中文关键字：	行业专长;审计质量;操控性应计利润;琼斯模型
英文关键字：	Industry Expertise;Audit Quality;Discretionary Accruals;Jones Model
中文摘要：	随着资本市场的不断发展，所有权与经营权的不断分离，所有者与经营者之间信息不对称程度的加剧，审计明确委托受托关系履行情况的作用也越来越受到各方利益相关者的重视。因而审计质量的高低也成为普遍关注的话题。一般认为，注册会计师的独立性和专业知识共同决定了审计质量。而事务所的行业专长就是专业知识的一个重要方面。因此，在我们国家2006年出台的新审计准则中明确要求事务所在接受业务委托时要考虑到自身的行业知识，并在审计过程中不断加深对所审行业的了解。实务中对行业专长的强调，也引发了学术界对事务所行业专长与审计质量相关性的进一步思考。 本文选取2008年A股市场采掘业、服装纺织皮毛业等9个行业进行实证研究，在控制了影响行业专长的其他变量之后，发现具有行业专长的事务所能制约公司的盈余管理行为，即事务所行业专长与审计质量正相关，较高的审计质量会使盈余管理受到遏制，从而提高财务信息的可靠性。 本文是以2008年这一特殊的背景来研究两者关系，这不仅能丰富我国会计师事务所行业专长与审计质量相关性的研究，而且希望能为我国会计师事务所确定未来发展方向提供实证参考。
英文摘要：	With the continuous development of capital markets, the separation of ownership and management, the information asymmetry between owners and operators is increasing. As a result, the audit’s commission that clear the target achievement catch more and more attention form all stakeholders. Therefore the level of audit quality has become a topic of the public. Generally speaking, the independence of CPA and expertise together determine the quality of auditing. The firm's industry expertise is an important aspect of professional knowledge. Therefore, in our country, in 2006 when we introduced the new auditing standards, we require the CPAs’ firms should take their own industry knowledge into account when they accept an order, and during the audit, they should also enhance their understanding of the industry they audit. The emphasis on industry expertise in practice, has led to academic focus on relationship between audit quality and industry expertise. This paper selects 9 industries include extractive industry, textiles and fur garment industry in 2008 China’s A-share market for an empirical study. After controlling other variables influence audit quality, we found the CPAs’ firm with industry expertise can restrict the company's earnings management, that means there is an positive relationship between industry expertise and audit quality. The higher audit quality can control earnings management, thereby can enhance the reliability of financial information. It is a special background in 2008 to study this relationship, which will not only enrich industry expertise and audit quality in our country, but also can give advice for CPAs’ firm in China to determine the direction of their future plan.
查看全文：	预览  下载(下载需要进行登录)