【作者】 柯婷易；

【导师】 田存志；

【作者基本信息】 暨南大学 ， 金融学， 2012， 硕士

【摘要】 最近几年，我国的审计事业取得了很大的发展，对提高上市公司财务报告的稳健性和防止财务欺诈事件的发生起到了重要作用。但是，在经济利益的诱惑下，会计事务所有可能配合上市公司采取不稳健的会计政策进行盈余操纵，从而侵害广大投资者的利益。从事务所审计的角度看，审计任期和客户重要性是影响会计稳健性的两个非常重要的外部因素。因此，本文的实证研究具有重要的理论意义与实践意义。本文通过改进的Basu（1997）反向回归模型和Ball and Shivakumar（2005）应计项目和现金流回归模型，采用2006至2010年A股所有符合条件上市公司的面板数据和混合数据，实证研究审计任期和客户重要性对会计稳健性的影响，并对每个计量模型都进行了稳健性检验，确保结论的准确可靠。本文得出的主要结论有：（1）审计任期的增长会对会计稳健性造成不利影响；（2）客户重要程度过高会对会计稳健性造成不利影响。根据实证研究结论，本文提出两条政策建议：第一，严格限制会计事务所的审计任期，坚持实施会计事务所强制轮换制度；第二，制定相应政策措施，严惩会计事务所配合上市公司实施财务欺诈等违法行为。更多还原

【Abstract】 Chinese audit work has made great development in recent years. It plays important roles inimproving conservatism of listed companies’ financial report and preventing accounting fraud.With the attraction of economic interest, accounting firm may act in concert with listedcompanies to take non-conservative accounting policy and manipulate earnings, that will invadeinvestors’ interest. From the perspective of auditing, audit term and client importance are two ofthe external factors that can influence accounting conservatism very much. Therefore, empiricalstudies of this paper have important theoretical and practical significance.We improve Basu(1997) reverse regression model and Ball and Shivakumar(2005) accrueditems and cash flow model, use panel data and pool data of all eligible A-share listed companiesbetween2006and2010. This paper makes empirical studies on the impact of accountingconservatism from audit term and client importance, and makes robustness tests on every modelsto assure the accuracy of conclusions. We draw three main conclusions. First, the longer auditterm is, the low accounting conservatism is. Second, the high client importance is, the lowaccounting conservatism is.Based empirical conclusions, we draw two policy proposals. First, regulation departmentshould make close restraint on audit term of accounting firm and insist to implement AccountingFirm Compulsory Rotation System. Second, regulation department should make some actions topenalize illegal activities that accounting firm matches up financial fraud of listed companies.更多还原