公司治理结构论文上市公司治理结构与注册会计师审计质.doc

公司治理结构论文：上市公司治理结构与注册会计师审计质量的相关性研究【中文摘要】近年来,国内外一系列财务舞弊案件的发生都摆脱不了公司治理失效和审计质量低下方面的问题,不同的治理模式对独立审计质量产生什么样的影响已引起人们的极大关注。基于此背景,本文着重研究了公司治理结构与注册会计师审计质量的关系。国外研究虽已证实良好的公司治理机制能够提高审计质量。但对于处于经济转型期的我国而言,良好的公司治理机制是否能够提高注册会计师审计的质量,哪些公司治理构成要素影响了审计质量尚无系统性研究。因此,本文采用规范和实证研究相结合的方法,借鉴Casterella等的研究模型,选用2009年主板A股正常上市的制造业企业为研究对象,分析了公司治理结构与注册会计师审计质量的相关关系。在一定程度上为完善中国证券市场提供了依据。本文研究结论表明第一大股东持股比例、董事会中独立董事的比例与审计质量之间存在正的相关关系,管理层持股比例与审计质量存在着负相关关系,流通股比例、董事会规模、“四委”设立情况与审计质量不存在在显著的相关关系,同时研究结论证明高速成长的公司有更高的盈余管理动机。本文研究存在一定的局限。审计质量具有不可观测性,需要从多个角度计量,本文仅从盈余管理的角度对审计质量进行了度量。同时,在进行研究时,没有考虑管理层激励机制、公司决策机制等对审计质量的影响,以及其他一些不可度量因素,导致了研究的局限性。【英文摘要】This essay analyze the relationship between the corporate governance structure and the audit quality from the perspective of accounting information quality, audit quality requirements, the auditor independence.This paper Chooses 2009 motherboard a-share listed manufacturing enterprise which is classified by the norm of CSRC industry as the research object, and tests what impact the corporate governance structure have on audit quality in order to make a proposal for improving the corporate governance structure and the lawsuitsauditing quality. Firstly, the paper summarizes the research on the audit quality alternative variable of scholars, and chooses the degree of restraining earnings management as the alternative variable of audit quality combining with the Chinese specific situation. Secondly, we choose the research model suitable for this paper based on the existing research at home and abroad, using standard and empirical research method to analyze how the corporate governance structure affect the audit quality.The researchs conclusion shows that the largest shareholder shareholding ratio, the independent directors proportion of the board has a positive correlation with audit quality, managerial stockholding ratio has a negative correlation with the audit quality ,and there is no remarkable correlation relationship between the tradable proportion, the size of the board, “four committee” establishment and the audit quality, and research conclusion proves that high growth companies have higher earnings management motivation.Based on the empirical study results, this paper argues we can perfect company governance mechanism, improve the quality of CPAS auditing by increasing the proportion of the independent directors, and we can improve the managing incentive and punishment mechanism to prevent management fraud. When the companies introduce in the advanced management mechanism, they should considered the applicability, in order to actually improve management function, improve the quality of auditing certified public accountants, perfect Chinas securities market.【关键词】公司治理结构 审计质量 盈余管理【英文关键词】Corporate governance structure Audit quality Earnings management【目录】上市公司治理结构与注册会计师审计质量的相关性研究中文摘要4-5英文摘要51 绪论8-121.1 研究背景及目的81.2 研究的方法和内容8-91.3 研究的意义9-121.3.1 理论价值9-101.3.2 现实意义10-122 文献综述12-192.1 审计质量替代指标研究现状及其评述12-142.1.1 以事务所规模作为审计质量的替代指标122.1.2 以审计收费作为审计质量的替代指标12-132.1.3 以盈余管理作为审计质量的替代指标132.1.4 以审计意见作为审计质量的替代指标132.1.5 其他13-142.2 公司治理与审计质量相关关系的文献综述14-192.2.1 股权结构与审计质量14-152.2.2 董事会特征与审计质量关系的研究15-162.2.3 监事会特征与审计质量关系的研究162.2.4 管理层与审计质量关系的研究16-172.2.5 审计委员会与审计质量关系的研究172.2.6 其他影响审计质量的公司治理因素17-193 理论分析19-263.1 基本概念界定19-203.1.1 审计质量193.1.2 公司治理结构19-203.2 独立审计与公司治理的相关关系20-263.2.1 会计信息质量视角20-223.2.2 审计质量需求视角22-243.2.3 审计独立性视角24-264 公司治理与审计质量相关性的实证分析26-354.1 研究假设26-274.2 研究设计27-334.2.1 审计质量的计量27-284.2.2 样本选择和数据来源28-294.2.3 审计质量计量结果分析29-