审计市场结构与审计行为研究：来自中国证券市场的经验证据
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摘要
审计市场和审计行为研究是西方学术界一个相对成熟的论题。Zeff和Fossum(1967)指出,只有深入研究公共会计师事务所成长及壮大的原因,剖析其品牌形成的关键因素,在此基础上探究事务所市场行为方能深入理解审计市场的竞争特征。以此开创性研究为发端,依托产业组织理论,涌现了一系列关于审计市场结构、审计行为、审计市场绩效的理论文献。Stigler(1968)认为,研究市场结构的价值在于“使竞争行为的可能性与可测定的结构问题相联系”。可见,包含市场结构的审计市场和审计行为研究是密不可分的两个研究对象。
1980年我国恢复注册会计师制度,行业得以飞速发展,伴随资本市场的快速发展以及近几年监管部门“做大做强”事务所的发展战略又为我国审计行业及注册会计师队伍的壮大提供了机遇,会计师事务所数量和注册会计师从业人员大幅度增加,本土事务所实力不断增强,执业水平逐渐提高。然而,行业快速发展的另一面却不同程度存在某些问题：如审计市场监管不力、会计师事务所的审计质量虽不断提高但其公信力仍被公众质疑,甚至以信誉和实力而著称的国际“四大”事务所也时有审计失败案例曝光；国内事务所和国际“四大”所之间发展仍旧不平衡；国际“四大”所如何更好推进本土化战略等等。因此,动态变化环境下,关联探讨审计市场结构与审计行为的课题仍旧是必要的。
正是基于上述原因,本论文聚焦转轨经济中我国审计市场“第一军团”的证券审计资格事务所(简称证券所)的审计市场行为,将证券所的审计市场行为置于我国不断演变的证券审计市场背景中进行考察,梳理1993-2012年20年来我国审计市场结构和事务所行为的发展轨迹,实证研究审计市场结构与事务所审计定价行为、审计市场结构与审计意见行为的内在关系和原因,进而提炼出我国“做大做强”CPA行业发展战略的对策举措,为政策制定者和审计业务实施者提供借鉴,优化审计市场和事务所审计行为。
为展开研究主题,本文共分七个章节进行论述。第一章是绪论部分。本章通过对现状的描述引伸出本文的研究主题、研究目的、研究意义,并对与本文研究主题相关的概念进行了界定。在此基础上,简要介绍了论文的研究内容、研究方法、技术路线、框架结构以及论文的创新点。第二章是文献综述部分。本章梳理了与研究主题相关的文献,并进行了简要评述。这些文献包括审计市场结构问题、事务所规模、审计市场结构与审计收费、审计市场结构与审计意见类型以及审计市场结构与审计质量等有关文献。第三章是理论基础。本章在上一章文献综述的基础上,重点阐述了与本文理论分析和实证研究相关的理论基础。主要包括产业组织结构理论、委托代理理论、规模经济理论、声誉理论以及深口袋理论。第四章从历史演变的角度描述分析、比较了我国证券审计市场结构和事务所审计行为的变迁及基本特征。本章以我国1993开始形成的证券审计市场为起点,将1993-2012年20年间的证券审计市场变迁期划分为1993-1999年、2000-2006年、2007-2012年等三个不同阶段进行描述性分析和图表比较,从而梳理和厘清了我国20年来证券审计市场结构的变迁状况及事务所行为的基本特征,为接下来两章的实证分析提供了背景基础。第五章和第六章是本文的实证分析部分。这两章分别从审计市场结构与审计定价行为、审计市场结构与审计意见出具行为进行了实证分析。通过对审计市场结构与审计定价行为的实证分析,结果表明：1993-2011年间,总体上来看,国际“四大”的审计收费高于本土大型事务所；随着审计市场结构的变化(升级),我国会计事务所的平均审计收费并没有因为市场结构的变化而显著改变；随着审计市场结构的变化(升级),国际“四大”的审计收费持续增加,国内“五大”所的审计收费反而降低,从而表明近20年间国际“四大”和本土大所的审计收费存在着较大差异。通过对审计市场结构与审计意见出具行为的实证分析,结果表明：与其他事务所相较而言,以“四大”和本土“五大”所为代表的大规模会计事务所审计质量更高。需要强调的是,国际“四大”的审计质量并不显著高于国内“五大”；随着我国证券审计市场结构的变化(升级),大型事务所的审计质量并没有显著提高；审计市场结构的升级也并没有从总体上提高我国证券审计市场整体审计质量。第七章是本文的收尾章节。这一章是本文的研究结论、对策建议以及未来的研究展望部分,从而最终完成了本论文研究主题的探讨。
本文有可能的贡献在于：(1)首次全面、系统梳理了我国证券审计市场和事务所审计行为自1993-2012年20年的历史演变路径及基本特征,实证分析了1993-2011年审计市场结构与审计定价行为、审计意见出具行为的关系。本文在描述分析我国审计市场结构和审计行为的变迁及基本特征时,选择了对1993-2012年20年的连续数据进行分析比较。在进行实证分析时,也同样选择了1993-2011年19年的连续数据,区分以“四大”、本土“五大”为代表的大型事务所以及其他所三种不同规模事务所类型,引入以代表审计市场结构状况的审计市场集中度作为自变量对审计市场结构与审计定价行为、审计意见出具行为进行实证分析,这有别于以往大部分论文所采用的短期或中期分析方法,连续数据的采用也增强了论文研究结论的说服力和对策建议的时效性。(2)本文通过实证研究而获得的一系列结论补充了成熟市场之外的转轨经济中大型事务所审计收费及审计质量差异的研究文献,拓展了审计市场结构与审计行为关系研究的相关文献。(3)拓展了制约事务所审计行为机制的对策。本文在已有研究结论的基础上,从宏观、中观、微观三个层面提出了相应的政策主张。具体说来,如宏观上应构建法律机制—事务所规模—事务所声誉的良性循环；中观上应加强事务所集体行动机制的制约,设定相对稳定而有效的规则,扩展博弈链条、增加博弈链次数；增强集体行动的道德动机或隐性激励等,从而拓展了制约事务所审计行为机制的对策。
Audit market and audit behavior research is a relatively mature topic in the western academic field. Zeff and Fossum (1967) pointed out that, the competition characteristics of audit market can be fully understood, only when the reason about public accounting firm's growth and development are deeply studied and factors of brand formation analyzed, on the basis of which audit behavior of accounting firms is to be explored then. Based on the previous creative research and industry organization theory, a series of theoretical literatures about audit market structure, audit behavior and audit market performance appear and spread widely. Stigler (1968) thinks the value of market structure research lies in connecting the possibility of competition behavior with the measurability of structure problem.Thus it is obvious that audit market and audit behavior are the two inseparable objects in the research of market structure.
In1980, CPA (Certified Public Accountant) system was recovered in China and this industry develops quickly. Along with the rapid development of capital markets and regulators strategy to make the audit firms bigger and stronger in recent years, great opportunities have been offered for development of audit market and CPA team. As a result, the number of both accounting firms and CPA Practitioners are increased immensely and local firms' capability keep strengthened and practicing ability is improved continually. However, there are some problems to some degree which result from the development of the industry, such as ineffective audit market supervision; diminishing accountability against the increasing improved audit quality of accounting firm; Moreover, even the four largest accounting firms (the Big Four, namely Pricewaterhouse, Ernst and Young, KPMG and Deloitte) who are though famous for their accountability and capability are still exposed to failure due to audit issue; unbalanced development between the international Big Four and Chinese domestic firms; how to promote and improve localized strategy for the international Big Four, etc. Therefore, it is still necessary and significant to discuss the relationship between audit market structure and audit behavior under the changing circumstances.
Based on the abovementioned reasons, the thesis focuses on "the first legion" in audit market behavior of securities qualifications audit firms (simply named securities firms) against the background of China's transitional economy and examines the audit market behavior of securities firms in the background of China's continuous evolving securities audit market. The thesis tries to discover the development course of China audit market structure and firm behavior from year1993to2012and tries to empirically test the relationship between the audit market structure and audit pricing, audit market structure and the audit opinion behavior in the hope to explore their inherent relation and cause. Furthermore, the thesis suggests some solution and strategies to make China's CPA business "bigger and stronger" and it also provides reference for policy makers and implementation of audit business in the hope to optimize audit market and audit behavior.
This thesis consists of seven chapters. The first chapter is introduction, in which the paper's research topic, purpose and significance and definition of relative concept are introduced. Moreover, it also introduces the research content, research method, research route, frame structure and innovations of the thesis. The second chapter is literature review, in which the relative research topic are presented and briefly criticized and topics in literature review include market structure problems, firm size, audit market structure and audit pricing, relation between audit market structure and the type of audit opinions, audit market structure and audit quality, and other relevant topics. The third chapter is theory and it elucidates bases for theoretical analysis and empirical research. It mainly includes industrial organization and structure theory, reputation theory, economy scale theory, deep pocket theory and principal-agent theory. The fourth chapter analyzes and compares the changes and basic features of Chinese securities auditing market structure and audit behavior from the historical perspective. In this chapter,1993is regarded as the starting year and the author divides the history of the securities audit market from1993to2012into three different stages,1993-1999,2000-2006and2007-2012, to describe and analyze. Thus, the basic characteristics of accounting firms and changed status of China's20years audit market structure are analyzed and clarified, providing a basis for the empirical analysis in the following two chapters. The fifth and sixth chapters are the empirical analysis of the thesis. The two chapters empirically analyze the audit market structure and audit pricing, audit market structure and audit opinions issues respectively. The result of empirical analysis of audit market structure and audit pricing behavior in the thesis indicates that:during the period of1993-2011, audit prices for the international Big Four are higher than Chinese local large domestic firms. As the audit market structure (upgrade) changes, the average audit prices for China's accounting firms did not change greatly. As the audit market structure (upgrade) changes, the audit prices for the international Big Four is continuingly increasing while for the five largest domestic firms(the native Big Five), the price is decreasing, which demonstrates there are big gap between the international Big Four and the native Big Five. Through the empirical analysis of audit market structure and the audit opinion behavior analysis, the results show that:compared to other firms, large-scale accounting firms' audit quality is better, which is represented by "the international Big Four" and "the native Big Five". What needs to be emphasized is that audit quality of the international Big Four is not significantly better than that of the native Chinese Big Five; As the market structure of China's securities audit changes (upgrade), large-scale firms' audit quality does no significant increase; the upgrade of audit market structure does not help to improve the overall audit quality of China's securities audit market. The seventh chapter is conclusion of the thesis. It is the part, research suggestions and prospects of future research are discussed.
The possible contributions are:(1) First, the thesis analyzes the historical evolution path and the basic characteristics of China's securities audit market and audit behavior comprehensively and systematically from1993to2012for the first time in this field and the thesis gives empirical analysis of data from1993to2011of the relationship of audit market structure and audit pricing, audit opinion behavior. The thesis chooses the consecutive data from1993to2011for analysis and comparison during the analysis of the historical evolution path and the basic characteristics of China's audit market structure and audit behavior. In the process of empirical analysis, it also chooses the consecutive data from1993to2011to analyze "the international Big Four"," the native Big Five" as the representatives of the large-scale firms and other three kinds of different scale firm types. The thesis gives empirical analysis about market structure, audit pricing and audit opinions behavior by using audit market concentration as the independent variable which represents the status of the audit market, which differs from most previous research papers that uses short-term or medium-term analysis approach. Meanwhile, the use of consecutive data also provides more convincibility and timeliness of both the results and suggest of the thesis.(2) A series of conclusions obtained by empirical research in the thesis constitutes complement the research of large-scale firm audit pricing during transitional economy, which differs from the research in mature market. The thesis thus enriches the relative literature on audit market structure and audit behavior.(3) The paper proposes to strengthen the collective action mechanism of restriction as an innovation. Based on the existing research results, it raises corresponding policy from the macro, meso and micro levels. Specifically, from macro level, positive cycle of legal mechanism-firm size-firm reputation should be constructed; from meso-level, the mechanism of firm collective action should be strengthened and the relative stable and effective rules should be set to extend chains and increase the number of game playing; The thesis also proposes to enhance the moral motivation of collective action or implicit incentive to enrich possible measures.
1980年我国恢复注册会计师制度,行业得以飞速发展,伴随资本市场的快速发展以及近几年监管部门“做大做强”事务所的发展战略又为我国审计行业及注册会计师队伍的壮大提供了机遇,会计师事务所数量和注册会计师从业人员大幅度增加,本土事务所实力不断增强,执业水平逐渐提高。然而,行业快速发展的另一面却不同程度存在某些问题：如审计市场监管不力、会计师事务所的审计质量虽不断提高但其公信力仍被公众质疑,甚至以信誉和实力而著称的国际“四大”事务所也时有审计失败案例曝光；国内事务所和国际“四大”所之间发展仍旧不平衡；国际“四大”所如何更好推进本土化战略等等。因此,动态变化环境下,关联探讨审计市场结构与审计行为的课题仍旧是必要的。
正是基于上述原因,本论文聚焦转轨经济中我国审计市场“第一军团”的证券审计资格事务所(简称证券所)的审计市场行为,将证券所的审计市场行为置于我国不断演变的证券审计市场背景中进行考察,梳理1993-2012年20年来我国审计市场结构和事务所行为的发展轨迹,实证研究审计市场结构与事务所审计定价行为、审计市场结构与审计意见行为的内在关系和原因,进而提炼出我国“做大做强”CPA行业发展战略的对策举措,为政策制定者和审计业务实施者提供借鉴,优化审计市场和事务所审计行为。
为展开研究主题,本文共分七个章节进行论述。第一章是绪论部分。本章通过对现状的描述引伸出本文的研究主题、研究目的、研究意义,并对与本文研究主题相关的概念进行了界定。在此基础上,简要介绍了论文的研究内容、研究方法、技术路线、框架结构以及论文的创新点。第二章是文献综述部分。本章梳理了与研究主题相关的文献,并进行了简要评述。这些文献包括审计市场结构问题、事务所规模、审计市场结构与审计收费、审计市场结构与审计意见类型以及审计市场结构与审计质量等有关文献。第三章是理论基础。本章在上一章文献综述的基础上,重点阐述了与本文理论分析和实证研究相关的理论基础。主要包括产业组织结构理论、委托代理理论、规模经济理论、声誉理论以及深口袋理论。第四章从历史演变的角度描述分析、比较了我国证券审计市场结构和事务所审计行为的变迁及基本特征。本章以我国1993开始形成的证券审计市场为起点,将1993-2012年20年间的证券审计市场变迁期划分为1993-1999年、2000-2006年、2007-2012年等三个不同阶段进行描述性分析和图表比较,从而梳理和厘清了我国20年来证券审计市场结构的变迁状况及事务所行为的基本特征,为接下来两章的实证分析提供了背景基础。第五章和第六章是本文的实证分析部分。这两章分别从审计市场结构与审计定价行为、审计市场结构与审计意见出具行为进行了实证分析。通过对审计市场结构与审计定价行为的实证分析,结果表明：1993-2011年间,总体上来看,国际“四大”的审计收费高于本土大型事务所；随着审计市场结构的变化(升级),我国会计事务所的平均审计收费并没有因为市场结构的变化而显著改变；随着审计市场结构的变化(升级),国际“四大”的审计收费持续增加,国内“五大”所的审计收费反而降低,从而表明近20年间国际“四大”和本土大所的审计收费存在着较大差异。通过对审计市场结构与审计意见出具行为的实证分析,结果表明：与其他事务所相较而言,以“四大”和本土“五大”所为代表的大规模会计事务所审计质量更高。需要强调的是,国际“四大”的审计质量并不显著高于国内“五大”；随着我国证券审计市场结构的变化(升级),大型事务所的审计质量并没有显著提高；审计市场结构的升级也并没有从总体上提高我国证券审计市场整体审计质量。第七章是本文的收尾章节。这一章是本文的研究结论、对策建议以及未来的研究展望部分,从而最终完成了本论文研究主题的探讨。
本文有可能的贡献在于：(1)首次全面、系统梳理了我国证券审计市场和事务所审计行为自1993-2012年20年的历史演变路径及基本特征,实证分析了1993-2011年审计市场结构与审计定价行为、审计意见出具行为的关系。本文在描述分析我国审计市场结构和审计行为的变迁及基本特征时,选择了对1993-2012年20年的连续数据进行分析比较。在进行实证分析时,也同样选择了1993-2011年19年的连续数据,区分以“四大”、本土“五大”为代表的大型事务所以及其他所三种不同规模事务所类型,引入以代表审计市场结构状况的审计市场集中度作为自变量对审计市场结构与审计定价行为、审计意见出具行为进行实证分析,这有别于以往大部分论文所采用的短期或中期分析方法,连续数据的采用也增强了论文研究结论的说服力和对策建议的时效性。(2)本文通过实证研究而获得的一系列结论补充了成熟市场之外的转轨经济中大型事务所审计收费及审计质量差异的研究文献,拓展了审计市场结构与审计行为关系研究的相关文献。(3)拓展了制约事务所审计行为机制的对策。本文在已有研究结论的基础上,从宏观、中观、微观三个层面提出了相应的政策主张。具体说来,如宏观上应构建法律机制—事务所规模—事务所声誉的良性循环；中观上应加强事务所集体行动机制的制约,设定相对稳定而有效的规则,扩展博弈链条、增加博弈链次数；增强集体行动的道德动机或隐性激励等,从而拓展了制约事务所审计行为机制的对策。
Audit market and audit behavior research is a relatively mature topic in the western academic field. Zeff and Fossum (1967) pointed out that, the competition characteristics of audit market can be fully understood, only when the reason about public accounting firm's growth and development are deeply studied and factors of brand formation analyzed, on the basis of which audit behavior of accounting firms is to be explored then. Based on the previous creative research and industry organization theory, a series of theoretical literatures about audit market structure, audit behavior and audit market performance appear and spread widely. Stigler (1968) thinks the value of market structure research lies in connecting the possibility of competition behavior with the measurability of structure problem.Thus it is obvious that audit market and audit behavior are the two inseparable objects in the research of market structure.
In1980, CPA (Certified Public Accountant) system was recovered in China and this industry develops quickly. Along with the rapid development of capital markets and regulators strategy to make the audit firms bigger and stronger in recent years, great opportunities have been offered for development of audit market and CPA team. As a result, the number of both accounting firms and CPA Practitioners are increased immensely and local firms' capability keep strengthened and practicing ability is improved continually. However, there are some problems to some degree which result from the development of the industry, such as ineffective audit market supervision; diminishing accountability against the increasing improved audit quality of accounting firm; Moreover, even the four largest accounting firms (the Big Four, namely Pricewaterhouse, Ernst and Young, KPMG and Deloitte) who are though famous for their accountability and capability are still exposed to failure due to audit issue; unbalanced development between the international Big Four and Chinese domestic firms; how to promote and improve localized strategy for the international Big Four, etc. Therefore, it is still necessary and significant to discuss the relationship between audit market structure and audit behavior under the changing circumstances.
Based on the abovementioned reasons, the thesis focuses on "the first legion" in audit market behavior of securities qualifications audit firms (simply named securities firms) against the background of China's transitional economy and examines the audit market behavior of securities firms in the background of China's continuous evolving securities audit market. The thesis tries to discover the development course of China audit market structure and firm behavior from year1993to2012and tries to empirically test the relationship between the audit market structure and audit pricing, audit market structure and the audit opinion behavior in the hope to explore their inherent relation and cause. Furthermore, the thesis suggests some solution and strategies to make China's CPA business "bigger and stronger" and it also provides reference for policy makers and implementation of audit business in the hope to optimize audit market and audit behavior.
This thesis consists of seven chapters. The first chapter is introduction, in which the paper's research topic, purpose and significance and definition of relative concept are introduced. Moreover, it also introduces the research content, research method, research route, frame structure and innovations of the thesis. The second chapter is literature review, in which the relative research topic are presented and briefly criticized and topics in literature review include market structure problems, firm size, audit market structure and audit pricing, relation between audit market structure and the type of audit opinions, audit market structure and audit quality, and other relevant topics. The third chapter is theory and it elucidates bases for theoretical analysis and empirical research. It mainly includes industrial organization and structure theory, reputation theory, economy scale theory, deep pocket theory and principal-agent theory. The fourth chapter analyzes and compares the changes and basic features of Chinese securities auditing market structure and audit behavior from the historical perspective. In this chapter,1993is regarded as the starting year and the author divides the history of the securities audit market from1993to2012into three different stages,1993-1999,2000-2006and2007-2012, to describe and analyze. Thus, the basic characteristics of accounting firms and changed status of China's20years audit market structure are analyzed and clarified, providing a basis for the empirical analysis in the following two chapters. The fifth and sixth chapters are the empirical analysis of the thesis. The two chapters empirically analyze the audit market structure and audit pricing, audit market structure and audit opinions issues respectively. The result of empirical analysis of audit market structure and audit pricing behavior in the thesis indicates that:during the period of1993-2011, audit prices for the international Big Four are higher than Chinese local large domestic firms. As the audit market structure (upgrade) changes, the average audit prices for China's accounting firms did not change greatly. As the audit market structure (upgrade) changes, the audit prices for the international Big Four is continuingly increasing while for the five largest domestic firms(the native Big Five), the price is decreasing, which demonstrates there are big gap between the international Big Four and the native Big Five. Through the empirical analysis of audit market structure and the audit opinion behavior analysis, the results show that:compared to other firms, large-scale accounting firms' audit quality is better, which is represented by "the international Big Four" and "the native Big Five". What needs to be emphasized is that audit quality of the international Big Four is not significantly better than that of the native Chinese Big Five; As the market structure of China's securities audit changes (upgrade), large-scale firms' audit quality does no significant increase; the upgrade of audit market structure does not help to improve the overall audit quality of China's securities audit market. The seventh chapter is conclusion of the thesis. It is the part, research suggestions and prospects of future research are discussed.
The possible contributions are:(1) First, the thesis analyzes the historical evolution path and the basic characteristics of China's securities audit market and audit behavior comprehensively and systematically from1993to2012for the first time in this field and the thesis gives empirical analysis of data from1993to2011of the relationship of audit market structure and audit pricing, audit opinion behavior. The thesis chooses the consecutive data from1993to2011for analysis and comparison during the analysis of the historical evolution path and the basic characteristics of China's audit market structure and audit behavior. In the process of empirical analysis, it also chooses the consecutive data from1993to2011to analyze "the international Big Four"," the native Big Five" as the representatives of the large-scale firms and other three kinds of different scale firm types. The thesis gives empirical analysis about market structure, audit pricing and audit opinions behavior by using audit market concentration as the independent variable which represents the status of the audit market, which differs from most previous research papers that uses short-term or medium-term analysis approach. Meanwhile, the use of consecutive data also provides more convincibility and timeliness of both the results and suggest of the thesis.(2) A series of conclusions obtained by empirical research in the thesis constitutes complement the research of large-scale firm audit pricing during transitional economy, which differs from the research in mature market. The thesis thus enriches the relative literature on audit market structure and audit behavior.(3) The paper proposes to strengthen the collective action mechanism of restriction as an innovation. Based on the existing research results, it raises corresponding policy from the macro, meso and micro levels. Specifically, from macro level, positive cycle of legal mechanism-firm size-firm reputation should be constructed; from meso-level, the mechanism of firm collective action should be strengthened and the relative stable and effective rules should be set to extend chains and increase the number of game playing; The thesis also proposes to enhance the moral motivation of collective action or implicit incentive to enrich possible measures.
引文
7 (美)威廉·G·谢泼德等译者：张志奇等:《产业组织经济学》(第5版),中国人民大学出版社第1版2007年10月1日。
14 参见2012年5月10日财政部发布的《中外合作会计师事务所本土化转制方案》
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14 参见2012年5月10日财政部发布的《中外合作会计师事务所本土化转制方案》
15 曼瑟尔.奥尔森：《集体行动的逻辑》,上海三联书店1995年版,P28.
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