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论文编号：	7505
作者编号：	2120132359
上传时间：	2015/6/10 23:14:34
中文题目：	事务所独立性、行业专长与会计信息稳健性
英文题目：	The Office’s Independence、Industry Specialization and Accounting Information Conservatism
指导老师：	梅丹
中文关键字：	独立性；事务所行业专长；会计信息稳健性；异常审计费用
英文关键字：	Independence; Office’s industry specialization; Accounting information conservatism; Abnormal audit fee
中文摘要：	自2001年爆发安达信会计师事务所与其审计客户安然公司与世通公司的财务丑闻和审计丑闻后，引起了全球范围内审计行业的重大公信危机，各国相继发布法律法规来规范审计业务，以保证审计市场的健康发展。如美国曾于2003年颁布萨班斯法案，我国曾于2006年第一次颁布与国际审计准则接轨的《中国注册会计师审计准则》。然而我国审计市场并没有因此吸取教训，2006年广东科龙电器利润造假案、2010年云南绿大地科技公司财务造假案等等一系列的审计失败案件给社会带来了严峻后果。本文基于我国审计失败案例的频发以及低质量审计的危害，引发了对于如何应对审计风险以及提升审计质量的考虑。尽量提高被审计客户会计信息的稳健性是审计师应对审计风险最有效的措施之一；审计质量的最关键影响因素包括事务所独立性和事务所审计专业技能。会计信息稳健性作为我国会计准则明确规定的八大信息质量特征之一，既受到外部审计治理机制的影响，同时也是审计师应对审计风险的重要措施之一。本文试图研究事务所独立性及行业专长能否影响以及如何影响客户会计信息的稳健性。本文首先从衡量方法、影响因素以及经济后果三个方面分别对稳健性、独立性和行业专长的相关研究进行了文献梳理；然后在包括公司治理理论、委托代理理论、审计治理机制理论以及审计风险理论等相关基础理论的基础上，对独立性、行业专长与稳健性三者之间的关系展开了理论分析，并提出本文的两个假设；在定义主要变量的度量标准、构建用以验证假设的多元回归模型、搜集所需要的数据之后，本文运用包括描述性统计分析、相关性分析、多元线性回归分析等分析方法来验证假设，并得出以下结论：我国上市公司会计信息整体上是稳健的；事务所较高的独立性能够促进其客户会计信息的稳健性；相比于事务所不具有行业专长，事务所具有行业专长更能够显著增强独立性与会计信息稳健性之间的正相关关系。本文最后基于研究过程中存在的缺陷和局限，提出了关于事务所独立性、行业专长及会计信息稳健性的启示，并对未来可能的研究领域进行了展望。
英文摘要：	Since the disclosure of the accounting scandal of Arthur Andersen and its two customers, that is, Enron Corporation and WorldCom, which triggered a worldwide significant confidence crisis in the audit industry, all countries have implemented many laws and regulations to curb audit service to ensure our auditing market to develop in a sound way. For example, USA enacted the Sarbanes Oxley act in 2003 and China issued the Auditing Standards of China for the first time in 2006. However, no lesson was drawn from the experience. And the following audit failure cases, such as Guangdong Kelon Electrical forging profits in 2006 and Yunnan Greenland Biological Technology Co., LTD. committing financial fraud in 2010, brought out serious consequences. This article, based on the frequent occurrence of audit failure cases and the harm of low quality audit, deliberates over how to handle audit risk properly so as to improve audit quality. Boosting the information conservatism of the customers is one of the most effective methods to handle audit risks. And the two key factors affecting audit quality are accounting firm’s independence and its industry specialization. Conservatism, as one of the eight information’s characteristics explicitly stipulated in our national accounting standard, on the one hand, is open to influences by external audit governance mechanism, and on the other hand, is one of the most important measures for auditors to handle audit risks better. This article attempts to figure out whether audit firms’ independence and industry specialization can affect the conservatism of customers’ information, and if yes, how it happens. In the beginning of this article, a literature review is made about conservatism, independence and industry specialization in terms of measuring method, affection factors and economic consequence; then based on the related fundamental theories like corporate governance theory, proxy agent theory, audit governance theory, audit risk theory, the relationship between independence, industry specialization and accounting information conservatism is analyzed, and two hypotheses are proposed; After defining the measuring standards of the primary factors, devising a multiple regression model for verifying the hypotheses, and collecting required data, this article verified the hypotheses using the methods such as descriptive statistic analysis , relativity analysis, multiple regression analysis, and etc., and reached the following conclusion: the information of the listed companies in our country is generally robust; accounting firms with higher independence is more able to promote its’ customers’ accounting information conservatism; accounting firms with industry specialization is more able to render the positive correlation between independence and consequence. Finally, in view of the inadequacies and limitations in its research process, this article provided some research suggestions about independence, industry specialization and accounting information conservatism as well as a prospect of possible fields for future study.
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