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论文编号：	4385
作者编号：	2120102259
上传时间：	2012/6/7 20:10:14
中文题目：	我国本土会计师事务所的合并对审计质量的影响研究
英文题目：	Research on the impact of local accounting firms merger in China on audit quality
指导老师：	张继勋
中文关键字：	会计师事务所合并，合并方式，审计质量
英文关键字：	accounting firm merger, audit quality, merger type
中文摘要：	合并是会计师事务所实现规模化发展、做大做强的途径之一。纵观国际范围内的大型事务所发展历程，无一不是通过多次合并实现的规模扩张的。近年来中国注册会计师协会全面启动了行业发展的第三大战略——事务所做大做强战略。已有研究发现，会计师事务所的合并使得审计行业市场集中度提高、会计师事务所规模的扩大，可以提高事务所声誉、降低审计成本。但从需求方来看，事务所的合并是否提高了审计质量？解决了这个问题，不仅可以考察现阶段事务所合并浪潮现象是否合理，而且对指导我国本土注册会计师行业的发展具有重大的现实意义。提高审计质量不仅是会计师事务所自身发展的内在要求，也是全社会对会计师事务所和注册会计师的迫切愿望。现有文献专门研究我国本土会计师事务所合并前后审计质量的变化情况的并不多见。由于样本容量、考察期限和研究目的等方面的不同，研究结果也存在分歧。为了透视在新一轮会计师事务所合并浪潮中，注册会计师整体行业审计质量水平的变化情况，本文力图全面地包含发生在这一时期的合并案例。因此本文选取了2005-2009年发生在我国的40例会计师事务所合并案例为研究对象。为比较合并前后会计师事务所对客户的审计质量的变化，利用横截面Jones模型分别计算合并前两年及合并后两年的客户的盈余管理程度。通过规范与实证相结合的研究方法，为会计师事务所合并后审计质量是否得到显著提升的问题提供经验证据。 实证结果显示：1.参与合并的各方会计师事务所在合并前审计质量差距并不大，大部分事务所会选择与自身情况相匹配的事务所进行合并。2.我国会计师事务所合并后审计质量出现显著下降。3.具有证券从业资格的多方进行合并比一方具有证券从业资格的合并审计质量下降程度更为严重。根据本文得到的结论，由政策推动的我国会计师事务所的合并在至少两年的考察期内并没有通过“做大”实现“做强”。最后，本文对我国会计师事务所合并后审计质量下降的原因进行了分析，并针对这些原因给出了相应的建议。
英文摘要：	Merger is one of the ways that accounting firms achieve economies of scale development. Throughout the international context, almost all the big firms achieve the scale of expansion by merger. In recent years, Chinese Institute of CPAs launched a comprehensive development of the industry strategy - bigger and stronger strategy. Studies have found that the merger of accounting firms increased the concentration of audit industry market. The expansion of accounting firms can improve the reputation and reduce audit costs. But for the demand side, do the mergers of the accounting firms improve audit quality? Solving the problem, we can not only figure out whether the firm merger wave phenomenon is reasonable and it is of great practical significance to the development of the our local Certified Public Accountant industry. Improving audit quality of Certified Public Accountants is not only the inherent requirements of the accounting firm of their own development, but also the entire community’s desire. The existing literature specializing in audit quality changes before and after the merger of the local accounting firms in China are rare. Due to sample size, study duration and purpose of different, research results are also differences. This article seeks to fully contain the merger cases during this period to perspective the merger wave of the new round of Certified Public Accountants, and find out whether audit quality is significantly changes of Certified Public Accountants industry as a whole. We selected 40 merger cases of 2005-2009. In order to compare the audit quality of the accounting firms before and after merger, we use the cross-sectional Jones model to calculate the extent of earnings management for two years before and after the merger. Through a combination of specification and empirical research methods, this article provides empirical evidence whether audit quality is significantly improved after the merger of accounting firms. The empirical results show that: (1) audit quality gap between the parties involved in the merger is not large before the merger. Most firms choose firms that match with their own situation to merge with. (2) Audit quality decreased significantly after the merger of accounting firms. (3) The audit quality decline of multi-licenced merge is far more than single-licenced merger. According to the conclusions obtained in this study, policies is not effective to promote the merger of accounting firms in China in at least two years of study period. Finally, this paper analyzed the reasons why the audit quality decline after the merger of China's accounting firm, and provide the corresponding recommendations.
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