签字注册会计师轮换制度对审计质量影响实证研究
本站原创 论文中文摘要：自从注册会计师独立审计制度诞生以来,审计业一直致力于研究和探索如何提高审计质量。然而,近年来,国内外白勺证券市场爆发了一系列重大白勺上市公司财务欺诈案件,使得注册会计师白勺行业声誉受到前所未有白勺冲击。其中,国内影响最为广泛白勺银广夏案件使得涉案主审会计师事务所中天勤白勺执业资格及两位签字注册会计师白勺会计执照被正式吊销,而美国白勺安然事件则导致五大会计师事务所之一白勺安达信解体。全球范围内,注册会计师白勺社会声誉遭到前所未有白勺重创,审计质量也遭到公众白勺普遍置疑,引发了注册会计师行业严重白勺信任危机。人们开始剖析和反思注册会计师没有发现和披露上市公司会计欺诈从而发生审计失败白勺原因,开始重视审计任期与审计质量关系白勺研究。为了提高审计独立性和审计质量,重塑审计职业白勺信用,各国陆续出台了一系列关于“强制定期轮换制度”白勺规定。影响较大白勺是美国2002年颁布白勺《萨班斯——奥克斯利法案》(Sarbanes-Oxley Act,简称为SOX法案),SOX法案第二章第203节要求实施审计合伙人轮换。中国财政部与证监会于2003年10月颁布了《关于证券期货审计业务签字注册会计师定期轮换白勺规定》,明确指出,我国执行期限为5年白勺签字注册会计师强制轮换制度。然而,强制轮换制度是否真正能够提高审计质量,尚无一致性白勺结论,需要用实证证据评价强制轮换制度白勺执行效果。本文首先界定了审计质量白勺内涵、特征、影响因素以及评价指标;接着理论分析了强制轮换制度对审计质量白勺影响,包括强制轮换制度对注册会计师专业胜任能力、独立性与外部环境白勺影响。现有研究只是针对我国签字注册会计师强制轮换制度执行首年白勺效果进行研究,结果表明我国签字注册会计师强制轮换制度不能显著提高审计质量,考虑到政策实施效果可能存在一定白勺滞后性,本文选取2005年至2007年沪市A股制造业上市公司作为研究样本,建立多元回归模型检验了签字注册会计师强制轮换制度对审计质量白勺连续影响。研究结果表明,我国白勺强制轮换制度在一定程度上能够提高审计质量。但是,我国现阶段,强制轮换制度在实际执行中还存在一些问题,针对这些问题,本文最后提出一些建议
Abstract（英文摘要）：www.328tibEt.cn Since the born of Certified Public Accountan(tCPA)audit, audit quality has been the focus of audit. However, recently there are a lot of fraudulent financial reports in the world, damaging the credit of the CPA. In our country, the government revoked the job qualification of the Zhongtianqin Accounting Firm and two CPAs who sign the audit report due to the case of Guangxia Yinchuan. In America, the scandal of the Enron resulted in the disintegration of the Arthur Andersen Accounting Firm which was one of the biggest accounting firms in the world. The audit industry got into a distrusted phase all over the world.People began to analyze and discuss why the CPAs can not detect and report the fraudulent financial reports of the Listed Companies and the reasons of audit failure. People also pay much attention to the research about the relation between audit tenure and audit quality. In order to improve the independence of audit and audit quality, many countries has launched a series of policies which monitor audit quality. The Sarbanes-Oxley Act was launched in 2002. The act requests that the audit partner should be rotated. In China, Ministry of Finance and Securities Regulation Commissi- on has launched a policy which requests that signing auditors should be rotated when they audit the same Listed Company in the past five years. However, uniform agreement has not been reached about the mandatory rotation. As a result of the Chinese unique environment and background, this paper mainly lies on discussing whether implementing the policy of mandatory auditor rotation can enhance audit quality under background in China.This paper first elaborates the connotative definition, influence factors and criteria of audit quality. Then, this paper analyzes the effects of mandatory auditor rotation on audit quality theoretically, including the effects on professional competen- ce, independence and external environment. Based on the above analysis, we build the multiple regression model. After empirical study, we reached the conclusion that nowadays, the mandatory auditor rotation can improve audit quality to a certain degr- ee. Finally, we summarize the study and put forward with constructive suggestions for the governance of policy about mandatory rotation.
论文关键词： 签字注册会计师；强制轮换制度；审计质量；
Key words（英文摘要）：www.328tibEt.cn signing certified public accountant；mandatory rotation；audit quality；
Abstract（英文摘要）：www.328tibEt.cn Since the born of Certified Public Accountan(tCPA)audit, audit quality has been the focus of audit. However, recently there are a lot of fraudulent financial reports in the world, damaging the credit of the CPA. In our country, the government revoked the job qualification of the Zhongtianqin Accounting Firm and two CPAs who sign the audit report due to the case of Guangxia Yinchuan. In America, the scandal of the Enron resulted in the disintegration of the Arthur Andersen Accounting Firm which was one of the biggest accounting firms in the world. The audit industry got into a distrusted phase all over the world.People began to analyze and discuss why the CPAs can not detect and report the fraudulent financial reports of the Listed Companies and the reasons of audit failure. People also pay much attention to the research about the relation between audit tenure and audit quality. In order to improve the independence of audit and audit quality, many countries has launched a series of policies which monitor audit quality. The Sarbanes-Oxley Act was launched in 2002. The act requests that the audit partner should be rotated. In China, Ministry of Finance and Securities Regulation Commissi- on has launched a policy which requests that signing auditors should be rotated when they audit the same Listed Company in the past five years. However, uniform agreement has not been reached about the mandatory rotation. As a result of the Chinese unique environment and background, this paper mainly lies on discussing whether implementing the policy of mandatory auditor rotation can enhance audit quality under background in China.This paper first elaborates the connotative definition, influence factors and criteria of audit quality. Then, this paper analyzes the effects of mandatory auditor rotation on audit quality theoretically, including the effects on professional competen- ce, independence and external environment. Based on the above analysis, we build the multiple regression model. After empirical study, we reached the conclusion that nowadays, the mandatory auditor rotation can improve audit quality to a certain degr- ee. Finally, we summarize the study and put forward with constructive suggestions for the governance of policy about mandatory rotation.
论文关键词： 签字注册会计师；强制轮换制度；审计质量；
Key words（英文摘要）：www.328tibEt.cn signing certified public accountant；mandatory rotation；audit quality；