【作者】 张小丽；

【导师】 孙坤；

【作者基本信息】 东北财经大学 ， 会计学， 2010， 硕士

【摘要】 自改革开放以来,中国注册会计师行业已取得了长足的发展,但与全球会计行业发展水平仍有较大差距。为了满足经济发展的需求,我国会计师事务所不断扩大规模以求提高审计质量。2009年10月3日,国务院办公厅转发财政部《关于加快发展我国注册会计师行业的若干意见》,该文件提出,要力争在五年左右的时间重点扶持10家具有核心竞争力、能够跨国经营并提供综合服务的大型会计师事务所。该文件掀起了新一轮的会计师事务所合并。然而,审计质量与会计师事务所规模之间的关系在理论界和实务界仍存在着争议。声誉理论和“深口袋”理论从不同角度论证了会计师事务所规模越大则其提供的审计服务质量越高,但这两个理论成立的前提是审计市场中的声誉机制或法律风险机制有效。在我国的审计市场中,大规模会计师事务所是否一定可以提供更高质量的审计服务,会计师事务所之间是否能够通过合并提高审计质量。本文从盈余管理程度的角度对我国会计师事务所的审计质量进行考察,研究会计师事务所规模与审计质量之间的关系。经验证据表明：在我国,“国际四大”抑制客户盈余管理的能力显著高于“国内四大”和“其他国内所”,即“国际四大”的审计质量高于“国内四大”以及“其他国内所”；“国内四大”抑制客户盈余管理的能力并不强于国内其他所,即“国内四大”的审计质量并不高于“其他国内所”；另外,会计师事务所在合并后,其审计质量在一定程度上有所提高。实证结果在一定程度上说明,会计师事务所规模扩大能够使其审计质量提高。当然,要真正实现会计师事务所的做大做强,会计师事务所还要注重合并后的整合,学习“国际四大”的成功经验：政府要不断加强相关法制建设,提高会计师事务所面临的法律风险；另外,还要加强各方力量对会计师事务所的监管。更多还原

【Abstract】 Since the reform and opening up, significant progress has been made by the Chinese CPA profession. However, there is still a wide gap in the development between the global accountancy profession and Chinese CPA profession. In order to follow the pace of Chinese economic development and provide better support to the Chinese economic society, Chinese accounting firms are expanding their scale to enhance audit quality. On Oct 3rd.2009,General Office of the State transmitted the Proposals on Accelerating the Development of China’s CPA profession, which is submitted by the Ministry of Finance. The document proposes that we should strive to cultivate 10 large international accounting firms with core competence, which can provide comprehensive services within 5 years. Then another merger fever struck the accounting profession.The relationship between Auditor Size and Audit Quality is still in controversy. According to Reputation Theory and Deep Pocket Theory, the larger audit firms could supply a higher level of audit quality. However, only when the reputation mechanisms and legal mechanisms are effective, can these theories be valid. The questions are that could larger audit firms supply a higher level of audit quality in China; could accounting firms offer higher audit quality by acquisition or combination. The current paper examines whether the audit quality is related to auditor size in China by using earning management as a surrogate for audit quality. The analysis finds that the discretionary accrual of global Big Four clients is statistically significantly lower than that of local Big Four clients and other local firms’clients; while, discretionary accrual of local Big Four clients is not statistically significantly lower than that of other local firms’clients. The results suggest that the audit quality of the global Big Four is higher than other firms, but the audit quality of the local Big Four is not higher than other local firms. In addition, we find that local accounting firms can supply a higher level of audit quality after acquisition or combination to some extent. The empirical results suggest that accounting firms could enhance audit quality to some extent by expanding the scale. However, to become the real "big" accounting firms, Chinese accounting firms should focus on the integration of resources and management after acquisition or combination, learn the successful experience from the global Big Four; Government should improve the related legal system to increase the auditor litigation risk; what’s more, social forces should be encouraged to participate in the supervision.更多还原