【作者】 马莉；

【导师】 毛岩亮；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 通常认为,审计质量的高低取决于两个方面,一是审计师相对于客户的独立性的强弱,二是审计师的职业胜任能力的高低以及会计师事务所在审计服务中投入的人力、物力的多少等。随着我国审计市场的规范化程度的提高,事务所之间的竞争日益激烈。为了取得并维持竞争优势,会计师事务所正在寻找着将自己区别于其他竞争对手的方式。审计质量作为事务所赢得市场份额的根本,也越来越受到重视。事务所试图找到各自合适的细分市场,投入更多的人力、物力培养超过平均水平的专长,通过提供有差异性的审计服务,提高会计师事务所和注册会计师个人职业能力,以实现在留住现有客户的同时,吸引更多的新客户的目的。我国事务所做大做强战略的实施更促使了国内所加大行业投入。目前对我国审计师行业专长的相关研究已经越来越多,分别从审计师行业专长的衡量,审计师行业专长与审计师行为,审计师行业专长与审计绩效等多个方面进行分析探讨。本文认为对审计师行业专长的研究,应系统地从审计师行业专长的理论分析,审计师行业专长的衡量、审计师行业专长的发展现状到审计师行业专长与审计质量关系的步骤进行。而不对我国审计师行业专长现状进行分析,单独将审计师行业专长与审计绩效进行分析,会使得研究结论显得突兀。因此,本文从理论探讨入手,对审计师行业专长和审计质量的相关理论进行了梳理探讨,为后续的研究奠定理论基础；之后经过描述性分析,确定我国行业审计市场已经具备了发展行业专长的条件,进而将审计师行业专长与审计质量的关系进行了详细的实证分析。在对审计师行业专长与审计质量的关系的分析中,第一次尝试将审计行业专长分为事务所行业专长和注册会计师个人行业专长两个层面分别研究其与审计质量的关系。同时,按照会计师事务所的规模将研究样本进行了不同的区分处理。分别以所有A股公司、国际“四大”审计的客户、国内“十大”审计的客户、国内小所审计的客户为研究样本,分析了事务所规模对将审计师行业专长与审计质量之间关系的影响。研究结果显示,通过对2006-2010年我国A股市场样本公司的相关分析,发现我国审计市场已经达到了较高的集中度,呈现出中度寡占型市场的特征。市场竞争状态中,整体竞争不够激烈,但大所之间存在较强的竞争。我国行业市场集中度的发展形势与整个审计市场集中度发展形势非常相识,集中度也在逐年提升,已经具备了发展行业专长的市场结构。将2007-2009年整个市场作为研究样本时,事务所行业专长与审计质量显著正相关,而注册会计师个人行业专长与审计质量之间的关系不显著。国际“四大”、国内“十大”事务所的事务所层面行业专长和注册会计师个人层面行业专长都分别与审计质量显著正相关。但国内小所的行业专长在两个层面上都与审计质量无关。全文共分6章：第1章为导论。本章主要介绍论文的研究动机与意义、研究现状、研究框架和研究方法。第2章为基本理论与制度背景。本章对审计师行业专长的含义、发展审计师行业专长的理论动因和制度背景、审计质量的界定、提高审计质量的相关理论进行了系统的分析,并对审计师行业专长与审计质量的关系进行了分析,为后面的实证研究奠定了理论基础。第3章为审计师行业专长与审计质量的衡量。本章系统的归纳整理了目前审计师行业专长和审计质量的衡量指标,并对行业专长各个替代指标的利弊进行了系统的分析,同时,对本文后续研究使用的衡量法进行了解释说明。第4章为我国行业专长现状分析。本章从我国审计市场结构入手,确定我国目前已经属于中度寡占型市场结构,进而对行业市场结构分析,并对我国审计师行业专长现状进行了描述。结果表明,我国已经具备发展行业专长的市场结构,且在很多行业中表现出了审计师行业专长,为本文的实证研究奠定了现实背景基础。第5章为审计师行业专长与审计质量实证研究。本章分别从事务所行业专长和注册会计师个人行业专长两个层面对行业专长与审计质量的关系进行了检验；同时,除了对整个市场上审计师行业专长与审计质量的关系进行研究外,还将事务所规模对两者关系的影响进行了检验。第6章为结语。本章着重概括本文研究的基本结论、提出一些提高行业专长的建议、本文的创新点、本文研究的局限性以及进一步的研究方向。更多还原

【Abstract】 Usually, audit quality depends on two aspects, one is the auditor independence relative to the customer, the other is the auditor’s occupation competence and the accounting firm invests in manpower, material resources and etc. With our country’s audit market standardization increased, the competition between accounting firms become fierce. In order to obtain and maintain advantage in competition, accounting firms seek method to distinguish themselves from other competitors. Audit quality as the fundament for the accounting firm to win market share, has attracted more attention. Accounting firms are seeking their suitable fraction market, and invest more manpower, material resources to cultivate more than the average level of expertise. By providing different audit services, improve accounting firms and auditors personal occupation ability, in order to realize the retaining existing customers, at the same time, to attract more customers. Our country’s strategy of making accounting firms to be stronger, the domestic firms invest more resources in some industries.The present research related to audit industry specialization has increased greatly, respectively, from the audit industry specialization measurement, audit industry specialization and auditor’s behavior, the audit industry specialization and audit performance and other aspects. This paper argues the research about the audit industry specialization should be systematically from theoretical analysis, the measure of industry expertise, present situation of the industry expertise development, and relation between industry expertise and audit performance. Without the analysis of our country’s audit industry specialization situation, separately analysis the audit industry specialization and audit performance will make the results appear abrupt. Therefore, this paper probes the audit industry specialization and audit quality relative theory, which lays the theoretical foundation for the follow-up research; then after descriptive analysis, make sure audit market expertise has development industry expertise in China, and then carry out a detailed empirical analysis about audit industry specialization and audit quality relationship. In the analysis about audit industry specialization and audit quality relation, this paper attempts to distinguish the audit industry specialization into firm industry specialization and auditor industry expertise two aspects of the relationship between audit quality. At the same time, this paper separates the research samples into all A shares of the company, the international "big 4" accounting firms’client, the "big 10" accounting firms’clients, domestic small accounting firms’clients.The results show, based on the 2006-2010 A stock markets in China sample companies related analysis, found the audit market in China has reached a higher degree of concentration, show a moderate oligopolistic market characteristics. In market competition, the competition is not fierce, but the competition between the big accounting firms is strong. Our country industry market concentration degree’s development situation and the audit market concentration development situation is similar, the concentration degree is increased year by year, already had development industry expertise. Take the whole market as the research sample, auditor industry specialization and the audit quality has positively relation, and auditor industry specialization and audit quality there has no relation. The international "big four", the "big ten" accounting firms, in the office level and individual level, industry expertise and audit quality has positively relation. But the domestic small accounting firms in two levels have no relation with the audit quality.The full text divides into 6 chapters:The first chapter is introduction. This chapter mainly introduces the research motive and significance, research status, research framework and research methods.The second chapter is basic theory and institutional background. This chapter analysis the meaning of audit industry specialization, the motivation and the institutional background of development industry expertise, the meaning of audit quality, and related theories; analysis the audit industry specialization and audit quality relation, which lay the foundation for the later empirical study.The third chapter is the audit industry specialization measurement and audit quality metrics. This chapter systematically collect the current audit industry specialization, audit quality metrics, and analysis the advantages and disadvantages of each indicators of industry expertise, the substitute index selection to lay the foundation.The fourth chapter is the analysis of our country industry expertise present situation. This chapter analysis our audit market structure, our country market structure belong to moderate oligopolistic market. The results show that, our country has the market structure to develop industry expertise in, laid a basis for empirical research.The fifth chapter is the empirical research of the audit industry specialization and audit quality. This chapter divided audit industry specialization into the accounting firm industry specialization and auditor industry expertise two aspects. Studied the relation between the industry expertise and audit quality. At the same time, studied how the accounting firm scale impacted the relation between audit industry specialization and audit quality.The sixth chapter is the conclusion. This chapter summarizes this paper’s basic conclusion; put forward some suggestions to improve the audit specialization, the innovation point of this paper, the limitations of this study and further research directions.更多还原