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论文编号：	21
作者编号：	2120051893
上传时间：	2007/6/20 21:54:50
中文题目：	审计师行业专门化与盈余质量研究
英文题目：	Research on Auditor Industry S
指导老师：	张继勋
中文关键字：	审计师行业专门化;盈余质量;操控
英文关键字：	Industry specialization;Earnin
中文摘要：	信息不对称是社会经济生活中客观存在的现象，信息披露是降低信息不对称程度的一种有效的方法。会计信息的披露可降低信息使用者信息不对称的程度，使信息使用者详细的了解公司的财务状况、经营成果和现金流量。而会计信息中最受投资者关注的就是盈余信息，会计信息使用者要求企业公布的盈余信息是真实公允的。审计的产生对会计信息尤其是盈余信息的质量起到一定的控制作用，审计师的审计意见，一方面作为被审计单位隐含信息的一种信号传递，对财务报表使用者来说是非常重要的信息来源；另一方面，由于审计师所发表独立审计意见特有的经济鉴证作用，高质量的审计对上市公司的盈余管理起到明显的限制与约束作用。由于审计质量具有不可观测性，人们一般从审计师的独立性及专业胜任能力两方面来考察审计质量的高低。专业胜任能力是指审计人员应具备执业所必需的专业知识、工作能力和职业道德，从而能够胜任、完成所接受的审计业务。审计师行业专长是审计师专业技能的重要组成部分，因此审计师行业专长是影响审计质量的一个重要因素。人们一般认为，具有某行业专家知识才能的审计师更容易发现并揭示该行业客户的盈余管理行为，从而保证会计盈余的质量。 本文主要对审计师行业专门化与盈余质量之间的关系进行研究，目前这种研究在国内学术界几乎是空白。本文首先对行业专门化的衡量，行业专门化与盈余质量的关系进行了理论分析，然后对审计师行业专门化对盈余质量的影响进行了实证研究。实证研究主要采用了多元线性回归的分析方法，分别用操控性应计利润和盈余反应系数来衡量盈余质量，并探求审计师行业专门化对盈余质量的影响。对于审计师行业专门化的衡量，本文使用了以客户总资产及客户数量为基础计算的会计师市场份额来衡量专门化程度。实证研究的结果发现，以客户总资产为基础衡量的审计师行业专门化与盈余质量正相关；以客户总数量为基础衡量的审计师行业专门化与操控性应计利润显著负相关，但是在ERC模型中这种行业专门化的替代变量与盈余反应系数之间的正相关关系却不显著，说明这种行业专门化的替代变量在我国证券市场中并不能被投资者很好的识别出来。总体而言，由具有审计师行业专长的事务所审计公司的盈余质量一般较高，也就是说，具有行业专长的审计师能够为财务报表的可信性提供较高的鉴证。最后，本文针对审计师行业专门化的需求及独立审计市场的特殊规律，提出了具有建设性的监管意见。
英文摘要：	Information asymmetry is an objective phenomena in the economy life, information disclosure is an useful method of reducing information asymmetry. Accounting information disclosure can reduce information asymmetry, and make the information user find out the financial situation, management performance, cash flow of the enterprise detaily. Investors care the accounting earnings information most, the users of the accounting information ask the accounting information is real and fair. The exist of the auditing can control the quality of the accounting information, especially the accounting earnings information in some degree. The auditing opinions can be acted as the signal transmission of the internal information of the company audited on the one side. On the other side, higher auditing quality can obviously limit and constrain the earnings management of the listed companies, since auditing opinions have strong assurance effects. Because auditing quality is unobservable, we always measure the auditing quality from auditor independence and ability of professional competence. The ability of professional competence is the professional knowledge, work ability and professional ethics that the auditors should have, so they are competent for the audit operations, and they can accomplish the audit business successfully. Auditor industry specialization is an important part of the auditor professional skills. Therefore, auditor industry specialization is a very important factor of the auditing quality. People always consider that auditors having industry specialization knowledge and ability can find out and disclose financial frauds and earnings management more easily, so they can make the quality of accounting earnings information higher. The thesis analyzes the association between measures of earnings quality and auditor industry specialization. Studies on the association between measures of earnings quality and auditor industry specialization are almost blank in the domestic academia. Firstly, the thesis analyzes the measurement of auditor industry specialization, the association between measures of earnings quality and auditor industry specialization in theory. Secondly, empirical study is performed. I mainly use the regression analysis in the empirical research. Earnings quality is measured by discretionary accruals (DA) and earnings response coefficients (ERC). Auditor industry specialization is measured by the auditor’s industry share, and I calculate the share using client total assets and the number of clients as the base respectively. The results of empirical research indicate, that auditor industry specialization based on the client total assets positively associated with both clients’ earnings quality significantly, that auditor industry specialization based on the number of clients negatively associated with DA significantly, but the positive association between auditor industry specialization based on the number of clients and ERC is not significant. The insignificant positive association indicates that investors in Chinese securities market can’t recognize the number of auditor’s clients, so they can’t response to auditor industry specialization based on the number of clients. In general, clients of industry specialist auditors have higher earnings quality than clients of nonspecialists, in other words, industry specialist auditors can provide higher assurance for financial statements. At last, according to the demands of auditor industry specialization and the special laws of independent auditing market, this paper gives some useful supervising suggestions.
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