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论文编号：	4261
作者编号：	2120102241
上传时间：	2012/6/6 11:54:36
中文题目：	财务重述与审计费用的关系研究
英文题目：	Study on the Relationship between Financial Restatement and Audit Fees
指导老师：	梅丹
中文关键字：	财务重述，审计费用，核心重述
英文关键字：	financial restatements, audit fees, core restatement
中文摘要：	我国资本市场中上市公司因虚假性、误导性或者遗漏信息导致的财务重述现象日益严重。每年大量的上市公司都会发布财务重述公告，使其成为社会公众关注财务报告质量的讨论重点。财务重述不仅会给上市公司带来直接经济损失、管理层变更等影响公司有序发展的不利后果，而且还会降低投资者的信心，严重损害资本市场的健康发展。由于财务重述带来的严重后果，需要对其进行详细且多方位的研究。本文选择审计费用视角研究事务所对上市公司财务重述现象所做出的反应。 本文主要包括三方面的内容： 第一部分为文献回顾和理论分析。该部分对财务重述与审计费用相关文献进行回顾，总结引发财务重述的动因以及由此给上市公司带来的经济后果。对我国财务重述制度发展进行回顾后，运用组织合法性理论和现代风险导向审计理论对财务重述与审计费用之间关系进行分析。本文将财务重述视为破坏组织合法性的事件，这必然增加公司的错报风险，审计人员需要搜集证明力更强和数量更多的审计证据，对重述公司收取的审计费用必然会较高，这些分析为后面的实证分析提供理论依据。 第二部分为实证分析。此部分是本文的核心内容，在理论分析基础上，通过多元线性回归，从纵向和横向两个角度研究财务重述与审计费用之间的关系。结论表明事务所会对财务重述公司收取更高的审计费用，针对核心重述收取的审计费用明显高于其他类型重述公告，但是财务重述前后期审计费用没有显著变化。结论表明事务所对财务重述更加谨慎，实施更多的审计工作以提高审计质量保障财务报表的可信度，表明审计是一种有效的外部公司治理机制。 第三部分为结论与建议。在前文分析的基础上得出本文的结论，即财务重述公司支付更高的审计费用，且重述公告越严重支付的审计费用越高，并根据实证结果提出相应的建议以改善我国财务重述现状。
英文摘要：	Financial restatement caused by false, misleading or missing information in capital market is becoming increasingly serious. A large number of financial restatement announcement are disclosed, the financial restatement are becoming the focus of discussion of the public concerned about the quality of financial reporting of listed companies. Financial restatements will not only bring economic losses and management turnover to the listed companies, which can directly affect the companies’ business development, but also shake the sincere faith for the accounting information of investor, and do serious damage to the healthy development of capital markets. Because of the serious consequences of the financial restatement, there are many institutional and practical issues worth further studying. In this paper we will study the reaction of certified public accountants to financial restatement in the perspective of audit fees. This paper includes three aspects: The first part is literature review and theoretical analysis. This part reviews the related literatures about financial restatement and audit fees. We summarize the reasons and economic consequences with the listed company financial restatements and analyze the relationship between financial restatement and audit fees through organizational legitimacy theory and risk-oriented audit approach. This will provide theoretical base for below empirical study. Financial restatement will increase the company's risk of material misstatement, and auditors must adjust the audit plan, collecting more audit evidence. More evidence will surely increase the audit work, and financial restated companies will be charged higher audit fee. The second part is empirical study. Based on above theoretical analysis, this part establishes a regression model to study the impact financial restatement on audit fees from two aspects of the horizontal and vertical. Empirical results shows that audit fees are higher for restatements firms compared with a matched-paired control group of non-restatement firms, and core restatements have the highest audit fees out of other types of restatements. But the audit fees don’t change significantly after the financial restatement event. The results imply that auditor will pay more attention on the financial restatement event to improve the credibility of the audit quality, and audit is a kind of effective outside corporate governance mechanism. The third part is the conclusions and suggestions. Based on the above analysis, we get the study conclusions and provide some suggestions, that is to say the financial restatement company will pay higher audit fees.
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