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论文编号：	4413
作者编号：	2120102257
上传时间：	2012/6/8 12:50:34
中文题目：	审计失败的传染效应——基于事务所整体层面和分所层面的研究
英文题目：	The Contagion Effect of Audit Failures:Based on the Firm Level and Office Level
指导老师：	张继勋
中文关键字：	审计失败;传染效应;财务重述;事务所整体层面;事务所分所层面
英文关键字：	audit failures; contagion effect; financial restatement; the firm level; the office level
中文摘要：	本文从事务所整体层面和事务所分所层面，对审计失败的传染效应进行研究。审计失败的传染效应，指的是一次审计失败的发生，还伴随着后续的多次审计失败。传染效应指示了这种由“一次”到“多次”的现象。观察和识别审计失败的传染效应，一方面提示事务所内部人员追根溯源，抑制传染效应的发生，从而主动维护审计质量；另一方面，又为事务所外部人员提供了一种监测事务所审计质量的行之有效的方法。 本文从事务所整体和事务所分所两个层面，主要研究了关于审计失败传染效应的两个问题。第一个问题，验证了在中国市场上，是否存在着审计失败的传染效应；第二个问题，分析了审计失败的传染效应在国际四大、国内十大和非十大三类事务所主体间体现的差别。研究结论显示，第一，在我国资本市场上，存在着审计失败的传染效应，该结论在事务所整体层面和事务所分所层面都得到了支持。第二，审计失败的传染效应在国际四大、国内十大、非十大三类主体中是存在差别的。其中，综合实力最强的国际四大，在事务所整体层面和分所层面，都没有发现审计失败传染效应存在的明显证据；综合实力最弱的非十大，在事务所整体层面和分所层面，都存在着明显的审计失败的传染效应；而综合实力居中的国内十大，在事务所整体层面没有发现审计失败传染效应存在的明显证据，事务所分所层面的结论却表明审计失败的传染效应是存在的。总的来看，文本的研究认为，综合实力越强的事务所，在一定程度上，能够抑制审计失败的传染，具有更好的审计质量；而综合实力越弱的事务所，越容易滋生审计失败的传染效应，使得审计质量受到侵害。 本文的研究，是在中国市场上，从两个研究层面、对三类事务所主体的审计失败传染效应的一个初探。审计失败的传染效应是审计研究领域的一个新鲜、有趣且重要的课题，本文的研究对这一课题进行了有益的尝试，为相关的后续研究启示了思路；同时，将研究层面由事务所整体推进到事务所分所，增加了结论的解释能力，丰富了事务所分所层面的研究。
英文摘要：	This thesis studies the contagion effect of audit failures based on the firm level and the office level respectively. The contagion effect of audit failures means, with the occurrence of one audit failure, multiple audit failures will happened subsequently. The contagion effect indicates that the phenomenon of “one time” to “many times”. Learn to observe and identify the contagion effect of audit failures is very important. On the one hand, it reminds the insiders of CPA firms trace the source of the contagion and inhibit the contagion so that the high quality audit can be protected. On the other hand, it provides a feasible way for outsiders to monitor the audit quality of CPA firms. This thesis focuses on the two problems about the contagion effect of audit failures. The first one is that whether there is a contagion effect of audit failures in Chinese capital market. The second one is that whether this kind of effect shows some differences among the Big Four, Local Big Ten and the Non Big Ten. Both of the problems are researched from the two levels, firm level and the office level respectively. The results show that, firstly, the contagion effect of audit failures are already existed in Chinese capital market and this can be supported from both firm level and office level. Secondly, the contagion effect of audit failures is different among the Big Four, Local Big Ten and the Non Big Ten. The Big Four, with the most comprehensive strength, does not show the evidence of the existence of contagion effect from both firm level and office level. The Non Big Ten, with the worst comprehensive strength, shows the existence of contagion effect apparently. As for the Local Big Ten, with the medium comprehensive strength, we do not find the existence of contagion effect on the firm level but on the office level we find it. In sum, those CPA firms with stronger comprehensive strength can inhibit the contagion effect of auditor failures to some extent and enjoy better audit quality; but those CPA firms with worse comprehensive strength are more likely to breed contagion effects of audit failure and have poorer audit quality. This thesis discusses the contagion effect of audit failures among three different kinds of CPA firms in Chinese capital market from two levels. The contagion effect of audit failures is a new, interesting and important topic in the audit research, and this thesis is a good try since it enlightenment ideas for the following researches. At the same time, prompting the research from the firm level to the office level, it enhances the explanatory power of the results and enriches the researches about the office level.
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