公司治理、盈余管理與審計收費的相關(guān)性——理論分析與實證檢驗.pdf

1、石河子大學(xué)碩士學(xué)位論文公司治理、盈余管理與審計收費的相關(guān)性——理論分析與實證檢驗姓名：汪猛申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：秦江萍20090601AbstractAuditpricingistheimportantpartoftheprocess，whichisinthere#steredaccountants’auditmechanisminthespecificoperation，closelylinkedwiththeacc

2、ountingfirms’marketcompetitiveconductandauditpractice，thereforetheauditpricinghasanimportantpositionintheacademicandpracticalstudyoftheauditUsuallyforeignaccountingtheoryandpracticalcirclesreckonauditfeesasallalternative

3、variableofpricingauditFebruary5，2001，theUnitedStatesSecuritiesConamission(SEC)askedlistedcompaniesintheUnitedStatestodisclosethecostoftheauditandrelatedservicesintheirannualreportSincethen，thestudyofthepriceofauditservic

4、esreachesaclimaxintheWestDecember24，2001，theChinaSecuritiesRegulatoryCommissionrequiredpubliccompaniestoannouilcethecompensationpaidtotheaccountingfirmsTheprovisionprovidedtheopportunityforanempiricalstudyofinfluencingfa

5、ctorsofauditfeesinChinaLookingattheempiricalresearchoffactorsoftheimpactonauditfees，focusingOnthecompany’Sfinancialindicators，researchresultsarealsomorematureBut，withthedeepdevelopmentofresearch，scholarsnotonlykeepaclose

6、watchsuchasthescaleofcustomers，thecomplexityofclients，theriskofcustomersfinancialindicators，manyprofessionalsarebut—alsoexploringiftheyshouldconsidertheimpactofcorporategovernancestructurewhentheauditorsaredeterminingthe

7、auditfeesFurtherifauditorswilltakeintoaccountthebehavioralcharacteristicsofinternalcorporategovernance，suchasiftheauditriskpotentiallyimplementedbyseniormanagement‘SearningsmanagementactivitiesreflectedintheauditfeesInfa

8、ctthisisalsothegoalofthisstudyandthekeypointsexploredInthispaperonthebasisoftheliteraturereviewtheconceptproduction，thetheoreticalanalysisandassumptionsmade，theselectionof2318samplesofChina’SShanghaiandShenzhenAsharesofc

9、apitalmarketsbetween2003and2006isregardedasthestudyoflistedcompaniesSimunicmodeloftheauditcostsreferred，thesizeoftheboardofdirectors，theproportionofindependentdirectors，thetwogradesofchairmanandgeneralmanagercombinedtoge

10、therthetop5largestshareholdingratiomeasuredownershipconcentration，theultimatecontrollingshareholderfortheGovernmentmeasuredthenatureofequitytheAuditCommitteeofthesettings，theproportionofseniormanagementownershipandaccrua

11、lsmeasuredearningsmanagement，regardedastheexplanatoryvariableindicatorsThestudyfound：thesizeoftheboardissignificantlyrelatedtoauditfees，theproportionofindependentdirectorsoffistedcompaniesandtheGovernmentoftheultimatecon

12、trollingshareholderandtheproportionofstocksheldseniormanagementwasnegativelycorrelatedtotheauditfees，andtheexistenceofnonlinearrelationshipbetweenconcentrationofownershipandauditfeeshasbeenverifiedThetwoleveloneofchairma

13、nandgeneralmanager，thestatusoftheBoardofAuditors，earningsmanagementarenotsignificantlyrelatedtoauditfeesThroughempiricalresearchresults，whentheauditorsaredeterminingtheauditfees，theyshouldtakeintoaccounttheimpactofcorpor