基于信息傳遞的會計師事務(wù)所排名市場效應(yīng)研究.pdf

1、天津大學(xué)碩士學(xué)位論文基于信息傳遞的會計師事務(wù)所排名市場效應(yīng)研究姓名：楊詩睿申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：梅世強20090501ABSTRACTFirstlythispaperreviewstheliteratureabouttransmissionofauditinformation，andhascarriedonthebriefnarrationtotheresearchconclusionThen，itanalyzesth

2、efactorsthatinfluenceauditor’SjobSeparationofpropertyownershipandoperationproducestherelationshipofcommissionedeconomicresponsibilityandauditappearsHowever，dispersedownershipleadstothetheoreticalvirtualizationofclientsTh

3、emanagersplaytheroleofauditorsandclientsatthesametime，butthereisnelationshipbetweenthepropertyownersandcitifiedaccountantsTherighttoauditselectionandtherighttopaythecosttransferandsocialresourcesareshort，SOthemanagershav

4、ecapacityandmotivetoinfluencethetypeofauditreportsandauditindependenceisaffectedTherefore，thewriterthinksaboutauditindependencefromtheperspectiveofinformationtransmission，andconcludesthatthepeople—orientedinformationtran

5、smissionbuildsbalancerelationshipbetweenpropertyownersandcertifiedaccountantsThecurrentinternationalpracticeistoranktheaccountingfirmsaccordingtovariousindicators(revenueasthemainindicator)andreleaseitinthemarketSo，thepu

6、rposeofthispaperistoexaminewhethertherankoftheaccountingfirmsincludesinformationandwhetheritinfluencestheearningsqualityoftheenterprisesInthethirdparttheincome—earningsregressionmodelproposedbyEastonandHarrisisappliedtoe

7、xaminethedataofChinasAsharemarketin2003and2007Itisfoundthat：1)thereisnoevidencethatproveshi曲一rankingaccountingfirmsimpactearningsqualityofauditedlistedcompanies；2)someevidenceshowsthattheBig4affectsearningsqualityofaudit

8、edlistedcompaniessignificantly；3)andtheearningsqualityislowerwhentheauditorisoneofthesixbiggestlocalaccountingfirmsFinallythewriterthinksaboutthegovernanceonindustryofcertifiedpublicaccountants，whatkindofinformationtOtra