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題名 中國實施統一委託審計之規定對審計品質與審計公費之影響
The effect of mandatory auditor assignment on audit quality and audit fees in China
作者 鄭勝通
貢獻者 戚務君
鄭勝通
關鍵詞 統一委託審計
會計師事務所
審計品質
審計公費
auditor appointment
audit firms
audit quality
audit fees
日期 2012
上傳時間 1-Jul-2013 17:54:50 (UTC+8)
摘要 本研究探討中國國務院國有資產監督管理委員會(國資委)，實施統一委託審計之規範對於中央國有企業審計品質及審計公費的影響。國資委於2004年發布有關統一委託審計的規定，要求中央國有企業的年度財務決算審計須由國資委統一委託會計師事務所進行，並規定會計師事務所的審計年限必須介於2~5年之間，本研究欲探討此規定對中央國有企業審計品質及審計公費的影響。具體而言，本研究以異常應計數作為審計品質的代理變數，並使用差異中的差異法檢驗統一委託審計的影響，研究樣本為2001~2009年中國滬深A股上市公司。實證結果顯示，就審計品質而言，實施統一委託審計後中央國有企業的審計品質有提升，但其中會計師事務所的審計年限規定並未對審計品質造成明顯影響；就審計公費而言，實施統一委託審計後中央國有企業的審計公費下降，且在市場發展程度愈低的地區效果愈明顯。
This paper examines the effect of regulations on audit quality and audit fees in China. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued some rules in 2004 to improve audit quality for state-owned enterprises controlled by the central government (CSOEs), such as SASAC Order No. 5 and SASAC Rule No. 173. Under these rules, SASAC mandatorily assign auditors for CSOEs, and CSOEs’ managers have to retain auditors for at least 2 years and at most 5 years. This paper investigates listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2009, and uses abnormal accruals as proxy for audit quality and a difference-in-differences design to examine the effect of these rules on audit quality and audit fees. The empirical results suggest that after the enactment of these rules, the audit quality for CSOEs relative to other companies improves and the audit fees for CSOEs relative to other companies reduce.
參考文獻 王永慶，2004，國有資產管理新體制與企業內部審計，工業審計，第2期：8-9。
王兵，魏靜宜，蘇文兵，2010，強制審計師任命與審計品質關係：基於國資委統一選聘的證據，經濟管理，第12期：111-117。
王新紅，談琳，2005，論“國資委”的性質、權利範圍與監督機制，湖南社會科學，第4期：76-78。
王新紅，談琳，周俊樺，2005，論國資委的性質─兼評《企業國有資產監督管理暫行條例》之不足，當代財經，第5期：49-52。
白華，趙迎春，2010，國資委統一委託審計：理論基礎與改進措施，審計研究，第6期：100-104。
汪生科，2005，獨立審計“第一槍”國資委試點16家中央企業，21世紀經濟報導。
金蓮花，張志花，樸慶真，2010，關於審計費用與審計質量的實證研究，財會通訊，第03期49-50,56。
范世乾，2012，論國資委與國有獨資公司董事會的關係，北京航空航太大學學報，第25卷第4期：33-39。
高妮瑋，2011，關於國資委統一委託審計特色介紹，貨幣觀測與信用評等，第90期：47-56。
張卓元，2003，國有資產管理體制改革的目標難點和途徑，宏觀經濟研究，第6期：3-6。
張旺峰，張兆國，楊清香，2011，內部控制與審計定價研究—基於中國上市公司的經驗證據，審計研究，第5期：65-72。
張萍，張渠，2009，審計費用與審計品質關係研究—基於我國證券市場的經驗資料，財會月刊，第27期：56-58。
陳關亭，2005，上市公司財務敏感區間與項目的審計意見，會計研究，第7期，32-38,96。
馮雷，2012，國資委成立以來國有控股企業改革成效的實證分析，統計與資訊理論壇，第8期：37-42。
厲無畏，鮑傑，1998，探索新的公有制實現形式，立信會計高等專科學校學報，第2期：39-43。
鄭振有，2004，關於國有獨資公司的產權和治理結構的分析，青年探索，第4期：59-61。
韓鵬，2009，現行法律框架下國資委財務職能定位研究，財會通訊，第4期：37-38。
羅新宇，陳禹志，何繼軍，丁利劍，趙達，李南山，田志友，蔣學偉，洪仁榮，陸焱，2012，國有企業治理指數研究，上海行政學院學報，第13卷第5期：71-78。
Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics 15 (2-3): 203-227.
Becker, C.L., M.L. DeFond, J. Jiambalvo, and K.R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
Cahan, S., D. Emanuel, D. Hay, and N. Wong. 2008. Nonaudit fees,long-term auditor-client relationships and earnings management.Accounting and Finance 48 (2): 181-207.
Chen, C. J. P., X. Su, and X. Wu. 2007. Market competitiveness and Big 5 pricing: Evidence from China’s binary market. The International Journal of Auditing 42 (1): 1-24.
Chen, H., J. Z. Chen, G. J. Lobo, and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: evidence from China. Contemporary Accounting Research 28 (3): 892–925.
Chen, C. J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: Journal of Practice & Theory 20 (2):9-30.
Chi, W., L. L. Lisic, X. Long, and K. Wang. 2013. Do regulations limiting management influence over auditors improve audit quality? Evidence from China. Journal of Accounting and Public Policy 32 (2): 176-187.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dechow, P. M., 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 18 (1):3-42.
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit fees service impair auditor independence? Evidence from going concern audit 50 opinions. Journal of Accounting Research 40 (4): 1247-1274.
DeFond, M., T. J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3): 269-305.
DeFond, M.L., and J. Jiambalvo. 1994. Debt convenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145-176.
Firth, M. A., P. M. Y. Fung, and O. M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings: evidence from China. Journal of Accounting and Public Policy 26 (4): 463–496.
Francis, J. R. , and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review 62 (1): 145-157.
Frankel, R.M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71–105.
Ghosh, A., and D. Moon. 2003. Earnings Quality and Equity Ownership Structure: Evidence from Investor Perceptions and Analyst Behavior. Financial Management Association Annual Meeting.
Gul, F.A., H. Sami, H. Zhou. 2009. Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice and Theory 28 (1): 29–51.
Houston, R. W., M. F. Peters, and J. H. Pratt. 1999. The audit risk model, business risk, and audit planning decisions. The Accounting Review 74 (3): 281–298.
Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (Winter): 637-660.
Fan J. P. H., T. J. Wong, and T. Zhang. 2012. Institutions and Organizational Structure: The Case of State-Owned Corporate Pyramids. The Journal of Law, Economics, & Organization. Manuscript submitted for publication.
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Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779-799.
Palmrose, Z. 1986. Audit fees and auditor size: further evidence. Journal of Accounting Research 24 (1): 97-110.
Palmrose, Z. 1988. An analysis of auditor litigation and auditor service quality. The Accounting Review 63 (1): 55-73.
Wallace. W. A. 1980. The Economic Role of the Audit in Free and Regulated Markets. Touche Ross & Co. Aid to Education Program.
Wang, K., O. Sewon, Z. Iqbal, and L. M. Smith. 2011. Auditor Market Share and Industry Specialization of Non-Big 4 Firms. Journal of Accounting and Finance 11 (2): 107-127.
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描述 碩士
國立政治大學
會計研究所
100353012
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100353012
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.author (Authors) 鄭勝通zh_TW
dc.creator (作者) 鄭勝通zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 1-Jul-2013 17:54:50 (UTC+8)-
dc.date.available 1-Jul-2013 17:54:50 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2013 17:54:50 (UTC+8)-
dc.identifier (Other Identifiers) G0100353012en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/58728-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 100353012zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 本研究探討中國國務院國有資產監督管理委員會(國資委)，實施統一委託審計之規範對於中央國有企業審計品質及審計公費的影響。國資委於2004年發布有關統一委託審計的規定，要求中央國有企業的年度財務決算審計須由國資委統一委託會計師事務所進行，並規定會計師事務所的審計年限必須介於2~5年之間，本研究欲探討此規定對中央國有企業審計品質及審計公費的影響。具體而言，本研究以異常應計數作為審計品質的代理變數，並使用差異中的差異法檢驗統一委託審計的影響，研究樣本為2001~2009年中國滬深A股上市公司。實證結果顯示，就審計品質而言，實施統一委託審計後中央國有企業的審計品質有提升，但其中會計師事務所的審計年限規定並未對審計品質造成明顯影響；就審計公費而言，實施統一委託審計後中央國有企業的審計公費下降，且在市場發展程度愈低的地區效果愈明顯。zh_TW
dc.description.abstract (摘要) This paper examines the effect of regulations on audit quality and audit fees in China. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued some rules in 2004 to improve audit quality for state-owned enterprises controlled by the central government (CSOEs), such as SASAC Order No. 5 and SASAC Rule No. 173. Under these rules, SASAC mandatorily assign auditors for CSOEs, and CSOEs’ managers have to retain auditors for at least 2 years and at most 5 years. This paper investigates listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2009, and uses abnormal accruals as proxy for audit quality and a difference-in-differences design to examine the effect of these rules on audit quality and audit fees. The empirical results suggest that after the enactment of these rules, the audit quality for CSOEs relative to other companies improves and the audit fees for CSOEs relative to other companies reduce.en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 研究流程與架構 3
第貳章 國資委相關介紹 5
第一節 國資委的成立背景 5
第二節 國有企業的定義、分類 6
第三節 國資委的法定權力、監管範圍 8
第四節 國資委統一委託進行財務決算審計 8
第參章 文獻探討 12
第一節 審計品質之定義與衡量 12
第二節 會計師任期與審計品質的關係 13
第三節 審計公費與審計品質的關係 14
第四節 國資委的相關文獻 15
第肆章 研究方法 21
第一節 研究假說 21
第二節 實證模型與實證變數定義 22
第三節 資料來源與樣本選取 36
第伍章 實證結果 41
第一節 國資委統一審計對審計品質的影響 41
第二節 國資委統一審計對審計公費的影響 48
第三節 進一步分析 55
第陸章 結論與建議 58
第一節 研究結論 58
第二節 研究限制與建議 59		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100353012en_US
dc.subject (關鍵詞) 統一委託審計zh_TW
dc.subject (關鍵詞) 會計師事務所zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) auditor appointmenten_US
dc.subject (關鍵詞) audit firmsen_US
dc.subject (關鍵詞) audit qualityen_US
dc.subject (關鍵詞) audit feesen_US
dc.title (題名) 中國實施統一委託審計之規定對審計品質與審計公費之影響zh_TW
dc.title (題名) The effect of mandatory auditor assignment on audit quality and audit fees in Chinaen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 王永慶，2004，國有資產管理新體制與企業內部審計，工業審計，第2期：8-9。
王兵，魏靜宜，蘇文兵，2010，強制審計師任命與審計品質關係：基於國資委統一選聘的證據，經濟管理，第12期：111-117。
王新紅，談琳，2005，論“國資委”的性質、權利範圍與監督機制，湖南社會科學，第4期：76-78。
王新紅，談琳，周俊樺，2005，論國資委的性質─兼評《企業國有資產監督管理暫行條例》之不足，當代財經，第5期：49-52。
白華，趙迎春，2010，國資委統一委託審計：理論基礎與改進措施，審計研究，第6期：100-104。
汪生科，2005，獨立審計“第一槍”國資委試點16家中央企業，21世紀經濟報導。
金蓮花，張志花，樸慶真，2010，關於審計費用與審計質量的實證研究，財會通訊，第03期49-50,56。
范世乾，2012，論國資委與國有獨資公司董事會的關係，北京航空航太大學學報，第25卷第4期：33-39。
高妮瑋，2011，關於國資委統一委託審計特色介紹，貨幣觀測與信用評等，第90期：47-56。
張卓元，2003，國有資產管理體制改革的目標難點和途徑，宏觀經濟研究，第6期：3-6。
張旺峰，張兆國，楊清香，2011，內部控制與審計定價研究—基於中國上市公司的經驗證據，審計研究，第5期：65-72。
張萍，張渠，2009，審計費用與審計品質關係研究—基於我國證券市場的經驗資料，財會月刊，第27期：56-58。
陳關亭，2005，上市公司財務敏感區間與項目的審計意見，會計研究，第7期，32-38,96。
馮雷，2012，國資委成立以來國有控股企業改革成效的實證分析，統計與資訊理論壇，第8期：37-42。
厲無畏，鮑傑，1998，探索新的公有制實現形式，立信會計高等專科學校學報，第2期：39-43。
鄭振有，2004，關於國有獨資公司的產權和治理結構的分析，青年探索，第4期：59-61。
韓鵬，2009，現行法律框架下國資委財務職能定位研究，財會通訊，第4期：37-38。
羅新宇，陳禹志，何繼軍，丁利劍，趙達，李南山，田志友，蔣學偉，洪仁榮，陸焱，2012，國有企業治理指數研究，上海行政學院學報，第13卷第5期：71-78。
Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics 15 (2-3): 203-227.
Becker, C.L., M.L. DeFond, J. Jiambalvo, and K.R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
Cahan, S., D. Emanuel, D. Hay, and N. Wong. 2008. Nonaudit fees,long-term auditor-client relationships and earnings management.Accounting and Finance 48 (2): 181-207.
Chen, C. J. P., X. Su, and X. Wu. 2007. Market competitiveness and Big 5 pricing: Evidence from China’s binary market. The International Journal of Auditing 42 (1): 1-24.
Chen, H., J. Z. Chen, G. J. Lobo, and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: evidence from China. Contemporary Accounting Research 28 (3): 892–925.
Chen, C. J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: Journal of Practice & Theory 20 (2):9-30.
Chi, W., L. L. Lisic, X. Long, and K. Wang. 2013. Do regulations limiting management influence over auditors improve audit quality? Evidence from China. Journal of Accounting and Public Policy 32 (2): 176-187.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dechow, P. M., 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 18 (1):3-42.
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit fees service impair auditor independence? Evidence from going concern audit 50 opinions. Journal of Accounting Research 40 (4): 1247-1274.
DeFond, M., T. J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3): 269-305.
DeFond, M.L., and J. Jiambalvo. 1994. Debt convenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145-176.
Firth, M. A., P. M. Y. Fung, and O. M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings: evidence from China. Journal of Accounting and Public Policy 26 (4): 463–496.
Francis, J. R. , and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review 62 (1): 145-157.
Frankel, R.M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71–105.
Ghosh, A., and D. Moon. 2003. Earnings Quality and Equity Ownership Structure: Evidence from Investor Perceptions and Analyst Behavior. Financial Management Association Annual Meeting.
Gul, F.A., H. Sami, H. Zhou. 2009. Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice and Theory 28 (1): 29–51.
Houston, R. W., M. F. Peters, and J. H. Pratt. 1999. The audit risk model, business risk, and audit planning decisions. The Accounting Review 74 (3): 281–298.
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