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论文编号：	6538
作者编号：	2120122558
上传时间：	2014/6/16 17:18:11
中文题目：	财务重述对审计师变更影响的研究
英文题目：	Study on the Effect of Auditor Switching
指导老师：	张继勋
中文关键字：	财务重述；审计师变更；公司治理
英文关键字：	Financial Restatement; Auditor Change; Corporate Governance
中文摘要：	近年来，我国证券市场发展态势良好，上市公司整体质量逐步提高。随着资本市场的发展，利益相关者对财务报告质量的要求也逐步提高，提供高质量的财务信息是上市公司分内的责任。但是，上市公司虽按要求提供相关信息，但对已提供信息的补充、更正却是极为频繁的。由此可见，财务重述行为并不是某些公司的个别行为。与此同时，审计师变更现象却屡见不鲜，究竟是什么原因导致如此频繁的变更？是否与财务重述行为有关？于是，本文对这一问题进行了研究。 本文以委托代理理论、信息不对称理论为基础，对2007年—2011年我国A股上市公司进行实证研究，选取5063个样本，探讨财务重述是否会导致审计师变更。经过检验发现，财务重述行为与审计师变更正相关，发生财务重述的公司变更审计师的可能性较大；在发生财务重述的公司中，公司治理水平的高低与变更审计师的可能性也呈现正相关关系；审计师变更与审计质量的关系并不显著。 发生财务重述行为意味着之前的审计结果并不完善，缺乏有效性，也意味着审计师可能失职，甚至可能是管理层粉饰财务报表的舞弊行为，这极有可能引起监管机构的注意。为了逃避责任，管理当局可能变换审计师，将责任归咎于审计师失职，以此来重拾投资者信心，挽回声誉。一般而言，公司治理水平越高，企业的问题处理机制越完善，面对重述后市场的质疑与不信任，变更审计师的可能性越大。更换审计师后，新任审计师可能对盈余管理有抑制作用，但实证结果并不是如此。究其原因，企业选择审计师的自主性较大，较为随意，变换可能只是在同一事务所内部变换，也可能只是掩人耳目的做法，而与盈余管理并无太大关系。最后，针对研究结果，本文提出了意见与建议，希望对改善证券市场的审计质量、完善财务报告制度有所帮助。
英文摘要：	Recently, China's securities market has developed quite well and the overall quality gradually increases. And the requirements of stakeholders on the quality of the financial reports are also gradually improved. Obviously, providing financial information of high quality is the responsibility of listing companies. However, although they provide related information, supplement or correction has been more and more frequent. Therefore, restatement is not some company's individual behavior. Meanwhile, auditors are changed. What causes such frequent changes? Is it related to financial restatements? To find it, this paper does research on these problems. This paper makes an empirical study on 5063 listing companies of Chinese main market from 2007 to 2011, based on principal-agent theory and the asymmetric information theory. And we find that auditor change is related to financial restatement in a positive way; for restatement companies, the possibility of auditor change increases with the corporate governance; but the relationship between auditor change and audit quality is not significant. Financial restatements mean lack of effectiveness of previous statements and that the auditors fail to their duty, which is likely to cause the attention of regulators. In order to evade responsibility and regain confidence, the authorities may transform the auditor. In general, the higher the level of corporate governance, the more effective is the problem processing mechanism. So, the possibility of changing auditor is greater when faced questions and distrust. After the replacement, new auditors may have inhibitory effect on earnings management, but the results are unsatisfied. As to reasons, enterprises choose auditor casually and the transform may be just internal transformation, which is done to deceive. Finally, according to the results, this paper put forward opinions and suggestions, hoping to improve the auditing quality and financial reporting system.
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