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1.
审计合谋行为控制机制的研究在国内外已成为热点,它对保证审计行业公正有序的健康发展具有实用价值及重大意义,大多是以委托代理理论为基础进而分析审计合谋行为及其控制机制,这类模型无疑极具价值,但忽略了作为“经济人”有限理性的一面,即人行为过程中所体现的诚信成分。有关诚信在审计领域的重要性及建设价值在审计领域已形成了共识(刘爱东等,2003)。本文对审计过程参与者的努力、诚信及以此为基础导出的期望效用进行了深入分析,试图为低成本、有效地控制和管理审计合谋的发生,提高独立审计质量提供了一种深入途径。  相似文献   

2.
审计师变更与审计质量:一个理论分析   总被引:1,自引:0,他引:1  
本文通过建立股东、管理层和审计师三方参与的两委托人-单代理人博弈模型,研究了固定审计费用下不同审计师变更方式对审计质量的影响。研究结果表明,审计师强制性单期变更与审计师强制性定期变更下,审计师与管理层之间的合谋将导致严重的财务舞弊;而在审计师自愿性变更下,股东可以利用解聘现任审计师这一威胁来阻止审计师和管理层之间的合谋,使得审计师和管理层的最优策略均为真实披露公司的盈余信息,并发表标准无保留审计意见。  相似文献   

3.
近年来,资本市场频繁发生的财务报告舞弊案例很多都牵涉到注册会计师的审计合谋问题,使投资者损失惨重,市场信心大降,严重影响了注册会计师审计的独立性.本文在阐明注册会计师审计合谋形成机理的基础上,结合我国实际剖析审计合谋的动因,并提出防范和治理审计合谋的对策.  相似文献   

4.
引入非财务因素的中小企业信用风险预警模型实证研究   总被引:2,自引:1,他引:1  
相当多的研究已证明财务因素能有效预测借款人违约风险,而非财务变量的预警能力仍不明确。为检验非财务变量预警能力,本文建立了三个假设,利用调查数据,建立了Logistic回归模型检验假设,结果表明:1.财务变量提前预警效果明显;2.加入非财务变量后,模型预警能力得到显著提高;3.预警模型分类效果显著优于随机分类。  相似文献   

5.
本文分析了贷款审计业务的特征及其关系人之间的利益关系,并运用博弈论的相关原理对审计关系人的决策行为进行了分析研究,从理性经济人的角度剖析了促成或遏制审计合谋的种种因素及其实现条件。在理论分析和实际调查的基础上,本文提出形成适当垄断的公共鉴证市场,坚守行业同盟,加大重大错报爆发的惩罚成本等有助于遏制贷款审计合谋行为的思路和具体对策。  相似文献   

6.
大股东“隧道挖掘”下的审计合谋历程审视   总被引:1,自引:0,他引:1  
大股东与中小股东间的利益冲突是一个世界性公司治理难题。大股东在特定状态下会成为企业剩余控制者而选择与审计师进行合谋,购买审计意见。文章在对股权结构与外部审计监督相关的中外文献进行梳理的基础上,针对大股东"隧道挖掘"下的审计合谋的博弈过程、演化历程进行剖析,从需求方和供给方分别提出了审计合谋的规制策略。  相似文献   

7.
本文结合公司的信息不对称程度,从审计收费与审计质量的角度来研究本地审计师的合谋效应问题。研究结果表明,异常审计收费降低了本地审计师对信息不对称程度高的盈余管理公司出具非标审计意见的概率,而并不会降低本地审计师对信息不对称程度低的盈余管理公司出具非标审计意见的概率,同时,异常审计收费也不影响外地审计师出具非标审计意见的概率,表明本地审计师与信息不对称程度高的盈余管理公司之间存在合谋行为;进一步研究表明,信息不对称程度高的盈余管理公司更可能选择本地审计师进行审计,从而为本地审计师的合谋效应提供了进一步的证据。  相似文献   

8.
注册会计师审计本应该是为了提高财务报表预期使用者对财务报表的信赖程度,但是近年来国内外一系列的财务舞弊案都是因为注册会计师为了获得经济利益,没有保持独立、客观、公正的基本原则而与被审计单位合谋。这一行为与审计本身的目的背道而驰,不仅让社会对审计行业产生了信用危机,更不利于资本市场的正常运行。本文通过外部监管、上市公司、会计师事务所三个层面对审计合谋产生的原因进行分析,并针对这三个层面的原因给出具体的应对措施,希望对防范审计合谋这一现象提供一些有用的建议。  相似文献   

9.
审计合谋与审计意见的关系:理论与证据   总被引:2,自引:0,他引:2  
注册会计师在利益的驱动下丧失其应有的执业独立性,主动迎合被审计单位财务造假、提供虚假会计信息,对财务报告做出虚假鉴证与虚伪陈述.注册会计师往往通过对审计意见类型的操纵或变通处理来达到审计合谋的目的,通过对相关案例的剖析,找出审计合谋与审计意见类型之间的相关关系,并籍此对投资者理性分析财务报告信息提出警示.  相似文献   

10.
谢芳 《现代会计》2004,(2):37-38
审计作为防范财务报告舞弊的重要社会经济机制之一,其本身的健康运行十分重要。然而,审计合谋的存在则使得财务报告舞弊的防范体系失去了最后屏障。同时,它诱导投资者在资本市场上作出错误的决策,使得投资者的经济上造成损失。  相似文献   

11.
建造合同收入确认几乎是所有建筑业上市公司披露的关键审计事项之一,而新收入准则将现行的收入和建造合同两项准则纳入统一的收入确认模型,这无疑给建筑企业财务核算带来巨大的影响,对事务所承接的建筑类企业审计提出了新的要求和挑战。本文首先阐述新收入准则下建筑企业的会计核算变化,再结合《企业会计准则第14号—收入》和建筑业特点提出注册会计师对建筑企业收入确认审计的重点,以期给相关人员提供一定的参考,为审计风险控制提供新思路。  相似文献   

12.
Social psychology literature suggests that shared working experience between individuals affects the way in which they communicate, interact and exchange information. Given that the relationship between audit committee (AC) and engagement partner (EP) involves extensive interactions and information sharing with the aim to protect the integrity of financial statements, this study examines whether the co-tenure relationship between the person who leads the AC (audit committee chair (ACC)) and EP affects audit outcomes. Using 234 UK non-financial companies, we find that longer co-tenure between ACC and EP improves accruals quality and reduces the propensity to meet or beat the earnings benchmark. Moreover, we do not find a significant relationship between ACC–EP shared tenure and audit fees, alleviating the concern that ACC–EP shared tenure could lead to collusion or inappropriate favoritism towards the EP regarding audit fees. Our findings offer a valuable contribution to the literature, practice, and regulators.  相似文献   

13.
程琳 《税务与经济》2006,(2):97-100
社会活动存在于社会环境之中,社会环境制约着社会活动。同样,企业会计舞弊萌芽、产生、蔓延于一定的社会环境之中。当社会环境利于企业会计舞弊生存发育时,企业会计舞弊便不以人的意志为转移,来势凶猛,甚至愈演愈烈;当社会环境不利于企业会计舞弊生存发育时,企业会计舞弊就会自然枯竭。所以,研究企业会计舞弊的社会环境因子,对于遏制企业会计舞弊有着重要的意义。  相似文献   

14.
As a result of the global financial crisis (GFC), several audit clients were able to negotiate lower audit fees for the years 2008 and 2009. However, the PCAOB has expressed concern that lower audit fees might lead to lower audit effort and lower audit quality and financial reporting quality. This study examines the relation between audit fee cuts and banks’ financial reporting quality. Specifically, we focus on earnings management via loan loss provisions (LLP), the relation between current period LLP and future loan charge-offs, i.e., LLP validity, and the timely recognition of loan losses. For banks audited by Big 4 auditors, we find that income-increasing abnormal LLP are decreasing in audit fee cuts and LLP validity is increasing in audit fee cuts. For banks audited by non-Big 4 auditors, LLP validity is higher for banks that received a fee cut of more than 25% relative to other banks audited by non-Big 4 auditors. We do not observe an association between timely loan loss recognition and cuts in audit fees except for banks audited by non-Big 4 auditors and exempt from internal control audits where a fee cut of more than 25% is associated with less timely loan loss recognition. Overall, the findings suggest that Big 4 auditors constrained earnings management via LLP in banks that received cuts in audit fees. Our findings have important implications for regulators, investors, and others.  相似文献   

15.
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics. We document lower audit fees for firms reporting property assets at fair value relative to those employing depreciated cost—a difference that appears driven, in part, by impairment tests that occur only under depreciated cost. We further find that audit fees are decreasing in firms’ exposure to fair value and increasing both in the complexity of the fair value estimation and for recognition (versus only disclosure) of fair values. We corroborate our findings in two alternative settings: contrasting UK and US real estate firms and using UK investment trusts. Overall, the results suggest that fair values can lead to lower monitoring costs; however, any reductions in audit fees will vary with salient characteristics of the fair value reporting, including the difficulty to measure and the treatment within the financial statements.  相似文献   

16.
自20世纪90年代以来,西方的新制度经济学及产权理论、交易费用理论传入我国,与我国的制度演变相结合,引起了我国经济学的革命,也掀起了作为经济学的分支学科——会计学的革命。我们也有必要从新的视角对整个审计理论体系进行审视,这种审视的系统性、深刻性,要求首先对赖以演绎出整个审计理论体系的逻辑起点进行新的审视。逻辑起点具有先导性,是推动学科研究进一步发展成熟的基础;逻辑起点还同时具有终极性,这既意味着它是审计理论中最为基本的范畴,同时也是审计理论体系的出发点和目的。文章全面剖析了审计动因的产权因素,从产权经济学角度审视审计理论体系,确立审计理论体系的逻辑起点——产权动因论。  相似文献   

17.
国家经济安全审计是指审计机关依赖有效的审计制度对被审单位财政、财务收支和经济活动的真实性、合法性和效益性进行审计的基础上,针对经济安全的关键领域,识别、评估、预警和报告危害经济安全的风险,确保财产权益安全完整的一种审计模式。该模式奠定了审计监督在国家经济安全体系中的基础性地位。创新审计模式及审计策略、变革国家审计体制、构建以审计监督为基础的新型国家经济安全体系是国家经济安全审计的三大实施路径。  相似文献   

18.
This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed through a bid process exclusively perform the audits. Our results suggest a considerable variation on audit fees which is mainly driven by politically related factors indicating the importance of relevant theoretical anticipations in audit pricing in the public sector. Agency costs appear strong enough to explain audit pricing. We also confirm prior findings on the significance of audit complexity and size. Results also suggest that audit fees are reduced when an internal team dedicated to accrual accounting is appointed. Therefore, our conclusions offer practical implications for policy setters and regulators in the public sector in relation to audit quality.  相似文献   

19.
This article examines the outcomes of accounting firm mergers using data about the frequency of audit switches, the numbers of partners in the respective firms, and perceptions revealed in interviews with partners. Evidence from client switches does not show any evidence that the mergers were followed by cost reductions, or of collusion to force prices up. The effects of the mergers appear to have been elsewhere—the merging firms reduced partner numbers substantially, increasing partner leverage so that individual remaining partners were better off. Data from interviews confirm these findings, and show that the culture of individual firms had a significant effect on determining which group of partners controlled the merged firm.  相似文献   

20.
Auditors incur a loss of credibility and/or status or litigation costs only when investors recognise audit failures. In this respect, auditors may be concerned about an increase in market‐perceived risk even though the total amount of audit risk is constant. Consistent with this reasoning, I find that auditors increase audit effort in response to increases in market‐perceived information risk. This suggests that the expected costs of audit failures are a function of investors’ recognition, and thus increased market‐perceived risk causes auditors to become more concerned about their audit failures and to increase audit effort. Further, this study shows that audit effort is effective in reducing market‐perceived information risk, suggesting that auditors contribute to the information environment.  相似文献   

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