上市公司审计质量提高路径研究
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摘要
独立审计质量评价是一个众说纷纭但并未真正得到有效解决的理论问题。究其根源,因为影响审计质量的因素众多,定量研究很难行之有效。审计质量的问题广受世界各国的普遍关注,国外学者对独立审计质量展开了理论价值颇高的研究。但是,西方国家资本市场发展历程较长且相对较为成熟,我国独立审计的发展历程较短,坎坷的发展轨迹毁誉参半,将西方的研究成果简单套用、效仿在我国资本市场进行分析,其价值到底有多大,人们深表质疑。现阶段,国内大部分研究主要以经济学为基础,运用会计与审计理论,采用规范分析法研究独立审计质量,同时,也有部分学者尝试着采用实证方法对我国资本市场的独立审计质量相关问题进行探索性研究,但尚未形成系统的理论研究体系。
本文综合运用多种经济学理论的研究成果,试图以新的视角重新审视审计质量评价标准,分析影响审计质量的因素,期望对审计质量的影响因素做出公允的解释,并以我国资本市场的具体数据为基础,运用实证的方法对提高独立审计质量的路径展开研究。通过以上研究,本文旨在形成系统的理论研究体系,寻找提高我国独立审计质量的新思路。
论文共分七章,主要内容如下：
第一章,绪论。本章主要包括选题背景、研究目的、论文分析框架、研究内容、研究方法和论文的创新与不足等,是对全文的总体概括。
第二章,文献综述及理论基础。首先,文章对国内、外关于审计质量、审计质量的评价标准等相关文献作了较为详细的研究综述。其次,在文献综述的基础上,探讨了独立审计质量的理论基础,主要包括：交易成本理论、契约理论、委托代理理论、公司治理理论、博弈论、信息经济学、有效市场假说以及经济后果学说等,为以后各章的实证研究奠定了理论基础。
第三章,独立审计质量的衡量。本章从对独立审计质量的内涵和审计质量特征的剖析出发,对我国独立审计质量的现状,以崭新的二维视角重新审视了审计质量的评价标准,即：以上市公司盈余管理程度与审计意见的类型两个维度来联合评价审计质量,运用我国资本市场的公开数据,对不同行业、不同时期及不同财务状况条件下的独立审计质量特征进行了实证研究。
第四章,审计质量影响因素的博弈分析。首先,采用规范研究的方法讨论了审计质量的制约因素,即：审计主体、审计客体与审计环境。其次,在对审计主体、审计客体与审计环境之间的博弈关系进行深入分析之后,构建了独立审计质量与各影响因素之间的数学模型,为后文研究独立审计质量的提高路径提供理论支持。
第五章,审计质量提高路径：审计主体视角、第六章,审计质量提高路径：审计客体视角、第七章,审计质量提高路径：审计环境视角。本部分内容立足于我国审计市场现状,通过验证各影响因素与独立审计质量的相关程度,解析独立审计质量提高瓶颈,提出改进上市公司独立审计质量的理论对策和操作性建议。
论文的主要创新之处在于
第一,以二维视角重新审视独立审计质量的衡量标准。审计质量具有社会性、隐蔽性与主观性等特征,是内涵明确而外延不清晰的模糊概念,衡量难度大。论文从解开审计质量特征与量化审计质量的困惑入手,将注册会计师审计意见与上市公司盈余管理结合起来以二维视角重新审视独立审计质量的衡量标准。
第二,以博弈分析的方法研究审计主体、审计客体及审计环境三个因素对审计质量的影响。明确影响独立审计质量的因素是后续研究审计质量提高路径的前提,论文构建了审计质量各关联主体——审计主体与审计客体之间在审计环境的背景下所构建的博弈模型,并通过多阶段动态博弈分析,探讨审计质量的主要影响因素及形成机理,为研究提高上市公司审计质量的有效途径提供了理论上的支持。
第三,以实证研究的方法分析审计主体、审计客体及审计环境三个因素对审计质量的影响。论文分别以会计师事务所规模和公司治理结构作为衡量审计主体与审计客体的替代变量,研究审计主体、审计客体如何影响审计质量。其次,鉴于制度环境通过影响审计行为主体而最终影响审计质量,论文也尝试性地研究了审计制度环境与审计质量的关系。
当然,论文还存在有待于今后进一步改进之处,主要体现在：
第一,运用横截面Jones模型对应计项目进行计算不一定准确,使盈余管理的大小衡量比较粗糙。尽管现在还无法提出一个更加完美的模型来替代截面Jones模型,但如果能够利用其它模型分解应计项目,也可以得到同样的结果,在一定程度上可以提高论文结论的说服力。
第二,对审计质量衡量的切入点不尽如人意。衡量独立审计质量的最佳角度应当是审计服务满足决策所需要的程度。论文以盈余管理水平和审计意见类型的匹配关系来测度审计质量,还是没有能够完全以“审计服务满足决策所需要的程度”的角度切入,其原因是构建完整的投资者需求指标、指标计量和数据收集极其困难,因此,如何更多的关注投资决策需求是以后研究的重点。
第三,对审计质量的评判只能利用审计结果倒推。理论上,对审计质量的衡量应该从审计过程中寻找更直接的证据。但是,审计过程数据的获得非常困难,不得不退而求其次——依据审计的结果(审计意见、盈余管理)来倒推审计的过程,以实现对审计质量的衡量。
Quality evaluation of independent audit is a theoretical issue with different opinions which are not really effective solutions. Study of its causes, there are lots of effecting and restricting factors of audit quality, and quantitative research is difficult to be effective. The issue of audit quality is concerned widely around the world, and research achievements of foreign scholars on independent audit quality contain a lot of high theoretical value. However, capital market development in western countries is long and relatively mature, while the development process of independent audit is short and bumpy mixed with much praised as blamed. How big the role of simply copy the results of West in analyzing China's capital market is? We wonder. At this stage, most of the domestic study is based primarily on economy, accounting and auditing theory. Studies on independent audit quality use specification analysis as the mainstream, while also some scholars try using empirical methods on the exploration research. But the theory has not yet formed a system.
Independent auditing quality evaluation is a theoretical issue that attracted a lot of different opinions but without an effective solution. This is because there are many factors which affect the auditing quality, so that quantitative research is difficult to be effective.Auditing quality issues attract the world-wide attention. Scholars abroad carried out valuable theoretical research on independent auditing quality. However, capital market in western countries experienced a long history to be relatively mature, while China's independent auditing history is short and the bumpy track got mixed judgments. That's why people express doubt about simply copying and following the western research results in China's capital market. At this stage, most of the domestic researches are based mainly on economy, according to accounting and auditing theory, using standard analysis method to conduct an independent auditing quality research. Meanwhile, some scholars try to use the empirical methods on exploratory study to solve related problems of independent auditing quality of capital market, but there is still not a theoretical system to be formed.
This paper uses a variety of research results of economic theories, tries a new perspective to re-examine the auditing quality evaluation criteria, analyzes factors that affect auditing quality, and expects a fair interpretation on factors that affected auditing quality. In addition, based on China's capital market specific data, the paper uses empirical methods to carry out studies on path to improve the independent auditing quality. Through the above studies, this paper aims to form a theoretical research system and to find new ways to improve the independent auditing quality of China.
This paper is divided into seven chapters as follows:
Chapter Ⅰ:Introduction. This chapter includes background, research purposes, analyzing framework, research content, methods, shortages and innovation. It is the overall summary of the full paper.
Chapter Ⅱ:Literature Review and Theoretical Foundations. First, the paper reviews domestic and foreign literatures about auditing quality, auditing quality evaluation criteria and other related documents in detail. Secondly, based on the literature review, the paper discussed the theoretical basis of the independent auditing quality, including:the transaction cost theory, contract theory, agency theory, corporate governance theory, game theory, information economics, the efficient market hypothesis and the theory of economic consequences etc., This lays theoretical foundation for empirical research in the subsequent chapters.
Chapter Ⅲ:measure of independent auditing quality. Begin with the analysis on the content of independent auditing quality and features of auditing quality, this chapter, with a new two-dimensional perspective, re-examines the auditing quality evaluation criteria on the status of the independent auditing quality, namely:evaluating auditing quality in both listed companies'earnings management degree dimension and types of auditing opinion dimension and using public capital market data in China to carry out empirical research on characteristics of independent auditing quality in different industries, different times and different financial status.
Chapter Ⅳ:the game analysis on factors that affected auditing quality. First, standard research method is used to discuss the auditing quality constraints, namely:auditing subject, auditing object and auditing environment. Secondly, after thorough analysis on game-theory relations between auditing subject, auditing object and auditing environment, the mathematical model on the independent auditing quality and its affecting factors is constructed to provide theoretical support for later study on paths to improve independent auditing quality.
Chapter Ⅴ, path to improve auditing quality:auditing subject perspective. Chapter Ⅵ, path to improve the auditing quality:The audit objects perspective. Chapter Ⅶ, path to improve auditing quality:auditing environmental perspective. This part is based on the auditing market situation of China. Through the validation of correlations between the influencing factors and auditing quality, it analyzes the bottleneck to improve auditing quality and proposes theoretical solutions as well as operational recommendations to improve independent auditing quality of listed companies.
The main innovations of this paper are:
First, it re-examines the independent auditing quality evaluation criteria in the two-dimensional perspective. Auditing quality is social, hidden and subjective. It's a fuzzy concept whose connotation is clear but extension is not clear, so it's difficult to be measured. Begin with the solutions on the confusion about auditing quality features quantify the auditing quality, the paper combines CPA auditing opinions and earnings management of listed companies to re-examine the independent auditing quality metrics in a two-dimensional perspective.
Second, the paper discusses the impact on auditing quality from auditing subject, auditing object and auditing environment in a game analysis method. The paper makes sure that the influencing factors of auditing quality are the premise of the following study which focuses on path to improve auditing quality. It constructs the game model about the influencing factors of auditing quality, auditing subject and auditing object in auditing environment. Through multi-stage dynamic game analysis, the paper discusses the main influencing factors of auditing quality and their formation mechanism, which provides a theoretical support for the study of effective path to improve auditing quality of listed companies.
Third, the paper uses an empirical method to study impact on auditing quality from auditing subject, auditing object and auditing environment. Paper uses the size of accounting firms and corporate governance structure as alternative variables of auditing subject and auditing object to study how the audit subject and object can affect auditing quality. Second, since the institutional environment affects the auditing quality ultimately through its impact on the auditing subject, the paper also attempts to study the correlations of auditing institutional environment and audit quality.
Assuredly, the paper still needs further improvements in the future, it mainly reflects in the following aspects:
First, the use of cross-sectional Jones model on accruals calculation is not necessarily accurate, so the measure of the size of earnings management may be a little rough. While it cannot propose a more perfect model to replace the section Jones model, but if we can use other models to decompose accruals, we can also get the same result. To a certain extent, it can improve the convincing of paper conclusions.
Second, the entry point to measure auditing quality is not satisfactory. The best angle to measure the independent auditing quality should be level of how auditing services meet the needs of decision-making. The paper, measuring auditing quality with matching relations between earnings management level and types of auditing opinion, more or less failed to focus on "audit services to meet the needs of decision-making level". The reason is that to build a whole picture of the needs, indicator measurement and data collection is extremely difficult. Therefore, paying more attention on investment decisions demand is the focus of future research.
Third, evaluation on auditing quality can only be according to pushing down auditing findings. Theoretically, evaluation on auditing quality should base on the more direct evidence in auditing process. However, access to the auditing process data is very difficult, and that's why we had to settle-based on the auditing results (the auditing opinions, earnings management) to push down the auditing process, in order to evaluate the auditing quality.
本文综合运用多种经济学理论的研究成果,试图以新的视角重新审视审计质量评价标准,分析影响审计质量的因素,期望对审计质量的影响因素做出公允的解释,并以我国资本市场的具体数据为基础,运用实证的方法对提高独立审计质量的路径展开研究。通过以上研究,本文旨在形成系统的理论研究体系,寻找提高我国独立审计质量的新思路。
论文共分七章,主要内容如下：
第一章,绪论。本章主要包括选题背景、研究目的、论文分析框架、研究内容、研究方法和论文的创新与不足等,是对全文的总体概括。
第二章,文献综述及理论基础。首先,文章对国内、外关于审计质量、审计质量的评价标准等相关文献作了较为详细的研究综述。其次,在文献综述的基础上,探讨了独立审计质量的理论基础,主要包括：交易成本理论、契约理论、委托代理理论、公司治理理论、博弈论、信息经济学、有效市场假说以及经济后果学说等,为以后各章的实证研究奠定了理论基础。
第三章,独立审计质量的衡量。本章从对独立审计质量的内涵和审计质量特征的剖析出发,对我国独立审计质量的现状,以崭新的二维视角重新审视了审计质量的评价标准,即：以上市公司盈余管理程度与审计意见的类型两个维度来联合评价审计质量,运用我国资本市场的公开数据,对不同行业、不同时期及不同财务状况条件下的独立审计质量特征进行了实证研究。
第四章,审计质量影响因素的博弈分析。首先,采用规范研究的方法讨论了审计质量的制约因素,即：审计主体、审计客体与审计环境。其次,在对审计主体、审计客体与审计环境之间的博弈关系进行深入分析之后,构建了独立审计质量与各影响因素之间的数学模型,为后文研究独立审计质量的提高路径提供理论支持。
第五章,审计质量提高路径：审计主体视角、第六章,审计质量提高路径：审计客体视角、第七章,审计质量提高路径：审计环境视角。本部分内容立足于我国审计市场现状,通过验证各影响因素与独立审计质量的相关程度,解析独立审计质量提高瓶颈,提出改进上市公司独立审计质量的理论对策和操作性建议。
论文的主要创新之处在于
第一,以二维视角重新审视独立审计质量的衡量标准。审计质量具有社会性、隐蔽性与主观性等特征,是内涵明确而外延不清晰的模糊概念,衡量难度大。论文从解开审计质量特征与量化审计质量的困惑入手,将注册会计师审计意见与上市公司盈余管理结合起来以二维视角重新审视独立审计质量的衡量标准。
第二,以博弈分析的方法研究审计主体、审计客体及审计环境三个因素对审计质量的影响。明确影响独立审计质量的因素是后续研究审计质量提高路径的前提,论文构建了审计质量各关联主体——审计主体与审计客体之间在审计环境的背景下所构建的博弈模型,并通过多阶段动态博弈分析,探讨审计质量的主要影响因素及形成机理,为研究提高上市公司审计质量的有效途径提供了理论上的支持。
第三,以实证研究的方法分析审计主体、审计客体及审计环境三个因素对审计质量的影响。论文分别以会计师事务所规模和公司治理结构作为衡量审计主体与审计客体的替代变量,研究审计主体、审计客体如何影响审计质量。其次,鉴于制度环境通过影响审计行为主体而最终影响审计质量,论文也尝试性地研究了审计制度环境与审计质量的关系。
当然,论文还存在有待于今后进一步改进之处,主要体现在：
第一,运用横截面Jones模型对应计项目进行计算不一定准确,使盈余管理的大小衡量比较粗糙。尽管现在还无法提出一个更加完美的模型来替代截面Jones模型,但如果能够利用其它模型分解应计项目,也可以得到同样的结果,在一定程度上可以提高论文结论的说服力。
第二,对审计质量衡量的切入点不尽如人意。衡量独立审计质量的最佳角度应当是审计服务满足决策所需要的程度。论文以盈余管理水平和审计意见类型的匹配关系来测度审计质量,还是没有能够完全以“审计服务满足决策所需要的程度”的角度切入,其原因是构建完整的投资者需求指标、指标计量和数据收集极其困难,因此,如何更多的关注投资决策需求是以后研究的重点。
第三,对审计质量的评判只能利用审计结果倒推。理论上,对审计质量的衡量应该从审计过程中寻找更直接的证据。但是,审计过程数据的获得非常困难,不得不退而求其次——依据审计的结果(审计意见、盈余管理)来倒推审计的过程,以实现对审计质量的衡量。
Quality evaluation of independent audit is a theoretical issue with different opinions which are not really effective solutions. Study of its causes, there are lots of effecting and restricting factors of audit quality, and quantitative research is difficult to be effective. The issue of audit quality is concerned widely around the world, and research achievements of foreign scholars on independent audit quality contain a lot of high theoretical value. However, capital market development in western countries is long and relatively mature, while the development process of independent audit is short and bumpy mixed with much praised as blamed. How big the role of simply copy the results of West in analyzing China's capital market is? We wonder. At this stage, most of the domestic study is based primarily on economy, accounting and auditing theory. Studies on independent audit quality use specification analysis as the mainstream, while also some scholars try using empirical methods on the exploration research. But the theory has not yet formed a system.
Independent auditing quality evaluation is a theoretical issue that attracted a lot of different opinions but without an effective solution. This is because there are many factors which affect the auditing quality, so that quantitative research is difficult to be effective.Auditing quality issues attract the world-wide attention. Scholars abroad carried out valuable theoretical research on independent auditing quality. However, capital market in western countries experienced a long history to be relatively mature, while China's independent auditing history is short and the bumpy track got mixed judgments. That's why people express doubt about simply copying and following the western research results in China's capital market. At this stage, most of the domestic researches are based mainly on economy, according to accounting and auditing theory, using standard analysis method to conduct an independent auditing quality research. Meanwhile, some scholars try to use the empirical methods on exploratory study to solve related problems of independent auditing quality of capital market, but there is still not a theoretical system to be formed.
This paper uses a variety of research results of economic theories, tries a new perspective to re-examine the auditing quality evaluation criteria, analyzes factors that affect auditing quality, and expects a fair interpretation on factors that affected auditing quality. In addition, based on China's capital market specific data, the paper uses empirical methods to carry out studies on path to improve the independent auditing quality. Through the above studies, this paper aims to form a theoretical research system and to find new ways to improve the independent auditing quality of China.
This paper is divided into seven chapters as follows:
Chapter Ⅰ:Introduction. This chapter includes background, research purposes, analyzing framework, research content, methods, shortages and innovation. It is the overall summary of the full paper.
Chapter Ⅱ:Literature Review and Theoretical Foundations. First, the paper reviews domestic and foreign literatures about auditing quality, auditing quality evaluation criteria and other related documents in detail. Secondly, based on the literature review, the paper discussed the theoretical basis of the independent auditing quality, including:the transaction cost theory, contract theory, agency theory, corporate governance theory, game theory, information economics, the efficient market hypothesis and the theory of economic consequences etc., This lays theoretical foundation for empirical research in the subsequent chapters.
Chapter Ⅲ:measure of independent auditing quality. Begin with the analysis on the content of independent auditing quality and features of auditing quality, this chapter, with a new two-dimensional perspective, re-examines the auditing quality evaluation criteria on the status of the independent auditing quality, namely:evaluating auditing quality in both listed companies'earnings management degree dimension and types of auditing opinion dimension and using public capital market data in China to carry out empirical research on characteristics of independent auditing quality in different industries, different times and different financial status.
Chapter Ⅳ:the game analysis on factors that affected auditing quality. First, standard research method is used to discuss the auditing quality constraints, namely:auditing subject, auditing object and auditing environment. Secondly, after thorough analysis on game-theory relations between auditing subject, auditing object and auditing environment, the mathematical model on the independent auditing quality and its affecting factors is constructed to provide theoretical support for later study on paths to improve independent auditing quality.
Chapter Ⅴ, path to improve auditing quality:auditing subject perspective. Chapter Ⅵ, path to improve the auditing quality:The audit objects perspective. Chapter Ⅶ, path to improve auditing quality:auditing environmental perspective. This part is based on the auditing market situation of China. Through the validation of correlations between the influencing factors and auditing quality, it analyzes the bottleneck to improve auditing quality and proposes theoretical solutions as well as operational recommendations to improve independent auditing quality of listed companies.
The main innovations of this paper are:
First, it re-examines the independent auditing quality evaluation criteria in the two-dimensional perspective. Auditing quality is social, hidden and subjective. It's a fuzzy concept whose connotation is clear but extension is not clear, so it's difficult to be measured. Begin with the solutions on the confusion about auditing quality features quantify the auditing quality, the paper combines CPA auditing opinions and earnings management of listed companies to re-examine the independent auditing quality metrics in a two-dimensional perspective.
Second, the paper discusses the impact on auditing quality from auditing subject, auditing object and auditing environment in a game analysis method. The paper makes sure that the influencing factors of auditing quality are the premise of the following study which focuses on path to improve auditing quality. It constructs the game model about the influencing factors of auditing quality, auditing subject and auditing object in auditing environment. Through multi-stage dynamic game analysis, the paper discusses the main influencing factors of auditing quality and their formation mechanism, which provides a theoretical support for the study of effective path to improve auditing quality of listed companies.
Third, the paper uses an empirical method to study impact on auditing quality from auditing subject, auditing object and auditing environment. Paper uses the size of accounting firms and corporate governance structure as alternative variables of auditing subject and auditing object to study how the audit subject and object can affect auditing quality. Second, since the institutional environment affects the auditing quality ultimately through its impact on the auditing subject, the paper also attempts to study the correlations of auditing institutional environment and audit quality.
Assuredly, the paper still needs further improvements in the future, it mainly reflects in the following aspects:
First, the use of cross-sectional Jones model on accruals calculation is not necessarily accurate, so the measure of the size of earnings management may be a little rough. While it cannot propose a more perfect model to replace the section Jones model, but if we can use other models to decompose accruals, we can also get the same result. To a certain extent, it can improve the convincing of paper conclusions.
Second, the entry point to measure auditing quality is not satisfactory. The best angle to measure the independent auditing quality should be level of how auditing services meet the needs of decision-making. The paper, measuring auditing quality with matching relations between earnings management level and types of auditing opinion, more or less failed to focus on "audit services to meet the needs of decision-making level". The reason is that to build a whole picture of the needs, indicator measurement and data collection is extremely difficult. Therefore, paying more attention on investment decisions demand is the focus of future research.
Third, evaluation on auditing quality can only be according to pushing down auditing findings. Theoretically, evaluation on auditing quality should base on the more direct evidence in auditing process. However, access to the auditing process data is very difficult, and that's why we had to settle-based on the auditing results (the auditing opinions, earnings management) to push down the auditing process, in order to evaluate the auditing quality.
引文
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[1]中国上市公司资讯网：www.cnlist.com
[2]巨潮资讯网：http://cninfo.com.en
[3]和讯：http://www.hexun.com
[4]国泰安数据库：http://www.gtarsc.com
[5]中国证券监督管理委员：http://www.csrc.gov.cn/pub/newsite/
[6]中国注册会计师协会网：http://www.cicpaorg.cn
[7]上海证券交易所网站：http://www.sse.com.cn