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论文编号：	9401
作者编号：	2120152449
上传时间：	2017/6/21 11:30:43
中文题目：	分所业务量增长、外部压力与审计质量研究
英文题目：	Research on Office Growth, External Pressure and Audit Quality
指导老师：	张继勋
中文关键字：	审计质量；事务所分规模；外部压力；政府监督
英文关键字：	Key Words: Audit quality; Audit office size; External pressure; Government regulation
中文摘要：	注册会计师作为独立的第三方，利用专业优势对财务报告等相关信息执行审计业务，对财务报告的公允性做出独立客观的判断，并承担相应的法律责任。近年来，我国政府推行一系列举措推动我国会计师事务所做大做强，我国会计师事务所的规模和业务量呈现持续显著增长的趋势。因此，研究事务所分所业务量的剧烈增长是否对于审计质量存在负面影响，以及外部压力对该负面影响的调节作用，对我国的审计实践具有一定的意义。本文首先分别回顾了事务所规模与外部压力对审计质量影响的相关文献，并梳理了审计质量的主要理论。在此基础上进行理论分析，提出四个研究假设，并选取了2011至2015年间沪深两市上市公司的数据，以琼斯模型估计的可操控应计利润作为审计质量的替代变量，依照四个假设分别建立相应的回归模型，进行实证分析。实证结果显示，审计质量与会计师事务所分所业务量增长幅度负相关；且上一年度的事务所分所业务量增长幅度对当年的审计质量没有影响。在外部压力中，政府监督可以显著调节分所业务量上涨的负面影响，而媒体监督的调节效应并不显著。本文的研究结果对会计师事务所的审计资源管理、我国政府对审计行业的检查重点和监督机制具有一定的借鉴意义。本文表7个，参考文献52篇。
英文摘要：	As an independent third party between management and shareholders, CPAs perform audit services on the financial reports and other relevant information with professional advantage, make independent and objective judgment on the fairness of the financial report, and bear the corresponding legal responsibility. In recent years, the Chinese government implemented a series of measures to promote China's accounting firms become bigger and stronger. Under the impetus of this policy, the scale and the business volume of the local accounting firms show a trend of continuous growth. Therefore, it is of significance that the research on whether the dramatic growth of office has a negative influence on audit quality, and whether external pressure moderates the negative influence. This study provides evidence on how local office growth affects audit quality. We predict that significant recent growth will temporarily stress office resources, leading to a negative relation between office-level growth and audit quality. While，the external pressure that engagement faced will moderate this negative relation. To test this prediction, we examine a sample of firm-year observations from 2011 to 2015. Results indicate a consistent negative relation between changes in volume of audit work and audit quality, and the effect of office growth is transient and vanishes after one year. Government regulation can significantly moderate the negative influence of growth, while the moderating effect of media monitoring is not significant. The research results of this paper are informative to regulators concerned with audit quality and to practitioners charged with adjusting to office growth.
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