【作者】 郭伟；

【导师】 陈素云；

【作者基本信息】 河南农业大学 ， 会计（专业学位）， 2021， 硕士

【副题名】以瑞华为例

【摘要】 会计师事务所的审计质量对资本市场具有重要意义,通过对上市公司提供客观公正的审计服务,促进资本市场健康发展。随着资本市场的发展,会计师事务所规模逐渐扩张导致审计人员的群际互动越来越多。然而,学术界对群际互动的影响研究尚存争议,一些学者基于组织认同理论认为群际互动对审计质量的提升具有推动作用,但也有学者基于审计师群体分化的角度认为群际互动对审计质量具有消极作用。因此,本文通过案例针对群际互动对审计质量的影响进行深度剖析,以有助于深入了解群际互动的影响机制,促进群体的有效整合与协调,从而推动审计质量的提高。本文通过案例研究的方法,以瑞华为研究对象,探究群际互动对审计质量的影响。首先介绍会计师事务所群际互动与审计质量的状况,对审计行业群际互动与审计质量的现状进行了解。其次,阐述瑞华会计师事务所的群际互动与审计质量状况,并分别从出具非标意见的数量及比例与市场惩处情况两个指标分析群际互动对审计质量产生的影响。然后分析群际互动对影响审计质量的具体路径。最后,从内部环境与外部环境两个层面探究影响群际互动与审计质量的因素。本文研究发现:瑞华会计师事务所群际互动后,由于组织规模的变化导致对审计质量产生负向作用;其次,群际互动中的审计文化、审计范围的差异以及审计独立性的缺失是影响审计质量的具体路径;最后瑞华内部层面的奖惩制度、内部监督的不完善导致未对执业人员的行为起到良好的约束作用,进而影响到其审计质量;外部层面的行业竞争力度、监管惩罚力度会影响其审计人员的独立性,进而对两者关系产生影响。本研究的创新之处是以会计师事务所合并与人员流动的群际互动为研究对象,从而探究对审计质量的影响。目前关于群际互动对审计质量的影响大多是基于客户重要性水平、组织认同等角度,本文通过案例研究从会计师事务所合并及人员流动的方向分析群际互动对审计质量的影响机制及两者关系的影响因素,以期为审计质量影响因素的已有文献提供一些补充。更多还原

【Abstract】 The provision of financial information by an accounting firm company can influence investors’ decisions.By providing fair and impartial assurance services,accounting firms can not only ensure the quality of financial information in the market,but also promote the normal development of the market.With the development of emergency,there are more and more group interactions among auditors of accounting firms.However,the impact of group interaction is still controversial in academic circles.Some scholars believe that group interaction has a facilitating effect on the improvement of audit quality,while others believe that group interaction has a negative effect on audit quality.Therefore,this paper uses a case study to analyze the relationship between group interaction and audit quality.To understand how group interaction affects audit quality and promotes audit quality improvement.In this paper,we use the case study approach to examine the impact of group interaction on audit quality with Ruihua as the research subject.First,in order to understand the current status of group interaction and audit quality in the auditing industry,we introduce the current status of group interaction and audit quality in accounting firms.Then,we explain the status of group interaction and audit quality of CPA Ruihua firms,and analyze the impact of group interaction on audit quality using two indicators:the number and percentage of non-standard opinions issued and the market penalty,respectively.Next,we analyze the specific pathways through which group interactions affect audit quality.Finally,we explore the factors that affect group interaction and audit quality at two levels:internal and external environment.This paper shows that after the inter-group interaction of Ruihua’s accounting firm,the change in the size of the organization has a negative impact on audit quality;next,the audit culture,the difference in audit scope,and the lack of audit independence in the inter-group interaction are specific factors that affect audit quality.Finally,the internal level of Ruihua’s reward and punishment system and the inadequacy of internal supervision lead to its inability to play a good role in disciplining practitioners’ behavior.Finally,the internal level of Ruihua’s reward and punishment system and the inadequacy of internal supervision lead to the lack of good discipline in practitioners’ behavior,which in turn affects the quality of auditing.The external level of competitiveness,regulation,and discipline in the industry affects the auditor’s independence,which in turn affects the relationship.The innovation of this study is to examine the impact of group interaction,i.e.,accounting firm mergers and staff turnover,on audit quality as a research subject.Most of the current research on the impact of group interaction on audit quality is based on perspectives such as client importance and organizational identity.This paper aims to provide some additions to the existing literature on factors affecting audit quality by analyzing,through a case study,the mechanisms by which group interaction affects audit quality and the factors that influence this relationship in the context of accounting firm mergers and staff turnover.更多还原