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论文编号：	8580
作者编号：	2120142445
上传时间：	2016/6/20 16:32:19
中文题目：	审计风格对财务报告可比性影响的研究
英文题目：	Research on the Influence of Audit Style on Financial Statement Comparability
指导老师：	张继勋
中文关键字：	可比性;审计风格;盈余;四大会计师事务
英文关键字：	Comparability;Auditor Style;Earnings;Big 4 Accounting Firm
中文摘要：	可比性位列于八项会计信息质量特征之一，其在会计理论及实务中扮演着举足轻重的角色。财务报告是财务报告系统中各因素相互作用的产物，系统中的每个因素都可能会影响财务报告的可比性。审计事务所的审计行为是系统中重要的外部组成元素，其审计过程行为会对财务报告的结果产生作用。 审计师对客户公司进行审计的过程就是理解和履行会计准则和审计准则的过程，准则在操作的具体细节上仍需要大量的会计人员和审计人员的职业理解和判断。不同的会计师事务所对审计准则和会计准则的解读方式和履行程度会有所差别，且大型事务所还会创新性地采用自己独特的审计方法或程序，这都将形成会计事务所独特的具体内部工作规则和习惯，即审计风格。 对财务报告可比性定量研究成果在学术界并不多，多数相关研究是集中在会计准则本身，且多数立足于国家层面。本文将在已有研究的基础上进行拓展，以中国资本市场为背景，采用实证方法在公司层面上对审计风格和财务报告可比性之间的关系进行研究。相同的事务所由于其审计风格相同，事务所所具有的独特的审计风格对财务报告所施加的影响较为一致，因此被同一事务所审计的两家公司相比于被不同事务所审计的两家公司，其盈余可比性应更高，因此本文对公司之间财务报告可比性的衡量方式选择了盈余的可比性这一指标。本文采用应计项目差异与盈余共变性两个指标来对可比性进行衡量。研究结果表明：（1）由相同的国际四大会计师事务所审计的一对公司与由不同的国际四大会计师事务所审计的一对公司相比，其盈余可比性相对更高；（2）由相同的国际四大会计师事务所审计的一对公司与由相同的非国际四大会计师事务所审计的一对公司相比，其盈余可比性相对更高。 现有学术文献中将审计概念纳入可比性影响因素的成果极少，仅有的研究成果也是以美国这样成熟的资本市场为样本，国内相关理论研究一片空白。中国资本市场具有其独特的社会主义性和市场性，因此其审计环境和会计信息可比性都有其特点。本文研究内容立足于稀缺话题的独特使用环境，具有创新性。
英文摘要：	As one of the most important components of the accounting information quality characteristics，the importance of comparability has been widely recognized. Financial reports are the product of the interaction of every part in financial reporting systems , including accounting standard , the interpreting and applying of the standards . Any factor in the system could affect the comparability of financial reports . As one of the most important external participants , auditing behavior will impact the outcomes of financial reports . The behavior of auditing is the process that auditors interpret and apply the accounting and auditing standards. The argument is that each audit firm should have its own unique audit testing approach for implementing the audit standard along with in-house working rules for interpreting and applying the accounting standard. Big audit firms will be innovative in using its own unique audit methods or procedures . The policies of each audit firm will give rise to what we term an “audit style”. The paper will use the empirical method to research the relationship between the audit style and the financial reports comparability at the company level at the background of China’s capital market . Audit style implies that two companies audited by the same auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different audit firms with different styles. Thus , we use the earning comparability as proxy of accounting comparability . We measure accounting comparability in two ways. The first approach is to examine the differences in year-specific total and abnormal accruals between pairs of firms in the same industry using the same auditor versus firm-pairs with two different auditors. The second approach measures the degree to which the earnings of a pair of firms in the same industry, and audited by the same auditor, covary across time . The study result shows that , (1) A pair of companies audited by the same Big 4 audit firm will have more comparable earnings than a pair of companies audited by two different Big 4 audit firms . (2) A pair of companies audited by the same Big 4 audit firm will have more comparable earnings than a pair of companies audited by the same non-Big 4 audit firm . There are rare literature that bring the audit factors into the influence of financial reports comparability , most are focus on the role of accounting standard plays in accounting comparability at the level of nations . The only study is based on the background of mature capital markets , such as the United States . The internal research is still blank . China's capital market has its unique characteristics . The content of this paper is innovative based on unique environment .
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