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论文编号：	4245
作者编号：	2120102242
上传时间：	2012/6/6 9:34:39
中文题目：	审计师变更对审计质量的影响研究
英文题目：	the effect auditor change has on audit quality
指导老师：	梅丹
中文关键字：	审计师变更，审计质量，强制轮换制度
英文关键字：	auditor change,audit quality,mandatory rotation
中文摘要：	近年来上市公司变更审计师的行为越来越频繁，对审计师变更的研究也成为了国内外学者研究的热点之一。本文以2003年到2008年沪市上市公司为研究样本，使用截面Jones模型计算的可操纵应计利润绝对值作为审计质量的衡量方式，实证研究了审计师变更对审计质量的影响。考虑审计师变更影响审计质量，在横向和纵向上均产生作用，因此本文从这两个方向上进行验证。在纵向上，检验了发生审计师变更的样本在变更后审计质量与其他年度相比是否发生显著变动。在横向上，本文检验了与未发生审计师变更的公司相比，发生审计师变更的公司审计质量是否显著不同。本文的研究发现在纵向上审计师变更当年与其他年度相比会计盈余质量发生显著提高，说明对发生变更的公司本身审计师变更后审计质量显著提高。在横向上比较，研究发现对于全部审计师变更的公司可操纵应计绝对值显著低于本年度未发生审计师变更的公司，发生变更的公司会计盈余质量更高，审计质量也更高。并且，又检验了严格的全部审计师变更与部分审计师变更对审计质量影响是否有差异，研究结果显示，与部分审计师变更相比全部审计师变更更能够提高审计质量。另外，2004年证监会关于强制签字注册会计师轮换的规定开始实施，本文也对这一规定的实际政策效果进行了检验，检验该强制制度是否能起到有效提高审计质量的作用，本文研究结果并没有发现2004年开始实施的强制签字注册会计师轮换的制度能提高审计质量。
英文摘要：	As public corporations change auditors more and more frequently in recent years, auditor change has become one of the hotpots for foreign and domestic academy researchers. Based on the data of public corporations in china’s Shanghai Securities Exchange from 2003 to 2008,this paper investigates the effect that auditor change affects audit quality using absolute value of discretional accruals calculated with cross section Jones model to measure audit quality. Considering audit change has an effect on audit quality vertically and horizontally, this paper examines the effect in both directions. Vertically, the author tests whether audit quality experience a significant change by the new auditors of the companies involved in auditor change compared with audit qualities of other years. At the same time, the author also inspects whether there is significant difference between audit quality of samples changing auditor and those not. This paper finds audit quality of the changing year is higher than that of other years, and in horizontal direction the audit quality of samples which change auditor is significantly higher than quality of those that do not change. In addition, this paper examines the different effect that auditor change completely and partly affect audit quality. The author finds evidence that only complete auditor change can improve audit quality. What’s more, this paper examines the political effects of mandatory rotation of signing certified public accountants to make sure that whether it has a positive impact on audit quality, which is carried out in 2004 by China Securities Regulatory Commission. The empirical results suggest there is no evidence that mandatory rotation can improve audit quality.
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