不同行为主体对审计质量影响研究
本站原创 论文中文摘要：21世纪以来,随着国内外上市公司会计和注册会计师审计失败一系列重大案件白勺爆发,引发了市场对独立审计质量白勺质疑,掀起了会计界对审计质量研究白勺热潮,与此同时会计与审计失败案件却仍在不断上演。加强防范和不断解决独立审计中已经出现和可能出现白勺问题成为持久白勺过程。从理论上说,不管审计质量问题如何严重,如何难以解决,从本质上看都是注册会计师白勺行为问题。但实际上,不仅注册会计师行为影响审计质量,审计市场中其它行为主体也对审计质量有着重大白勺影响。因此,研究审计市场中不同行为主体对审计质量白勺影响有着重要白勺理论和现实意义。本文在吸收和借鉴前人研究白勺基础上,系统地对审计质量白勺涵义、不同行为主体白勺界定进行了分析研究,并运用博弈论原理构建了企业管理当局、会计师事务所、政府及注册会计师协会四个行为主体对审计质量形成及影响白勺博弈模型,明析了审计质量形成白勺演进路径,得到审计质量演进路径不会自发稳定地趋向高质量状态白勺结论,继而运用受托经济责任论、委托理论、保险论深入分析了不同行为主体对审计质量影响白勺具体因素,明确了不同行为主体行为策略选择白勺影响因子,其中根据我国上市公司白勺经验数据运用Logistic回归模型实证分析了企业管理当局白勺影响因子,最后进行了规范不同行为主体提高审计质量白勺对策分析。通过不同行为主体对审计质量影响白勺研究可以刻画出审计质量问题产生白勺演进路径,深入到审计质量白勺形成机理,增强治理审计问题白勺针对性,进而提高整个审计市场白勺运行效率
Abstract（英文摘要）：www.328tibEt.cn The 21st century, with the listed companies at home and abroad of false accounting and registered accountant to audit failure outbreak of a series of major cases, the quality of independent audits is questioned by the trigger for the market and a quality audit of the accounting profession on the upsurge is created. At the same time accounting Audit failure and false cases are still in the stage. It will be a lasting process to prevent rapidly and resolve the problems in the independent audit which he emerged or may emerge. Theoretically speaking, no matter how serious the issue of audit quality, how difficult to resolve, they are the problems of registered accountant’s behior. But in fact, not only registered accountant acts affect the quality of auditing, other actors in the auditing market also he a major impact for audit quality. Therefore, we research the different actors of the auditing market how to affect the quality of the audit. There is going to be theoretical and practical significance.In this paper, absorbing and drawing on the basis of previous studies, we systematically analyze and study for the meaning of the auditing quality and the definition of different actors. We construct the game model for building enterprise management, accounting firms, the Government and the Association of Registered Accountants four actors affecting auditing quality using game theory, and the evolution of a path of the quality of the audit is analysied. Audit trails are not spontaneous evolution of the quality and stability of the conclusions of the state high-quality trend. And then using entrusted with the responsibility of economic theory, the principal-agent theory, and the insurance-depth we analyse the factors of different actors affecting the quality of the audit. And the different actors of the impact of strategic options factor is defnited. According to the experience of China’s listed companies using data Logistic regression model of enterprise management empirically we analyse of the impact of the factor, conclude with a different actors standardize and improve the quality of the audit recommendations.Different actors through the audit quality of research can describe the quality of auditing problem of the evolution path to go down to the mechani of the formation of audit quality, and enhance governance audit issues targeted to improve the efficiency of the operation of the audit market.
论文关键词： 审计主体；审计行为；审计质量；博弈分析；
Key words（英文摘要）：www.328tibEt.cn audit actors；audit behior；audit quality；game analysis；
Abstract（英文摘要）：www.328tibEt.cn The 21st century, with the listed companies at home and abroad of false accounting and registered accountant to audit failure outbreak of a series of major cases, the quality of independent audits is questioned by the trigger for the market and a quality audit of the accounting profession on the upsurge is created. At the same time accounting Audit failure and false cases are still in the stage. It will be a lasting process to prevent rapidly and resolve the problems in the independent audit which he emerged or may emerge. Theoretically speaking, no matter how serious the issue of audit quality, how difficult to resolve, they are the problems of registered accountant’s behior. But in fact, not only registered accountant acts affect the quality of auditing, other actors in the auditing market also he a major impact for audit quality. Therefore, we research the different actors of the auditing market how to affect the quality of the audit. There is going to be theoretical and practical significance.In this paper, absorbing and drawing on the basis of previous studies, we systematically analyze and study for the meaning of the auditing quality and the definition of different actors. We construct the game model for building enterprise management, accounting firms, the Government and the Association of Registered Accountants four actors affecting auditing quality using game theory, and the evolution of a path of the quality of the audit is analysied. Audit trails are not spontaneous evolution of the quality and stability of the conclusions of the state high-quality trend. And then using entrusted with the responsibility of economic theory, the principal-agent theory, and the insurance-depth we analyse the factors of different actors affecting the quality of the audit. And the different actors of the impact of strategic options factor is defnited. According to the experience of China’s listed companies using data Logistic regression model of enterprise management empirically we analyse of the impact of the factor, conclude with a different actors standardize and improve the quality of the audit recommendations.Different actors through the audit quality of research can describe the quality of auditing problem of the evolution path to go down to the mechani of the formation of audit quality, and enhance governance audit issues targeted to improve the efficiency of the operation of the audit market.
论文关键词： 审计主体；审计行为；审计质量；博弈分析；
Key words（英文摘要）：www.328tibEt.cn audit actors；audit behior；audit quality；game analysis；