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因此，企业集团采用同一事务所进行审计是否适应于中国资本市场仍有待研究
本研究将企业集团审计划分为集团统一审计和集团非统一审计，并将其作
为研究对象，探究集团审计模式与审计质量的关系。同时，本研究引入审计结
构等因素，以探究不同的审计结构对集团审计模式和审计质量所产生不同的调
节效应。本研究以 2008 年至 2015 年上市公司数据为基础，以上市公司资产为
权重对相应变量进行加权以获得企业集团研究数据。通过 Stata 软件对假设进行
实证分析验证，得出相关结论。通过实证研究，结果表明：（1）集团统一审计
比例与审计质量的关系为显著负向效应，即集团统一审计会导致审计质量降低；
（2）集团统一审计大所比例对集团统一审计比例与盈余管理程度的关系不具有
显著调节作用；（3）集团非统一审计大所比例对集团统一审计比例与盈余管理
程度的关系具有显著正向调节作用；（4）集团统一审计组成部分重要性比例对
集团统一审计比例与盈余管理程度的关系具有显著正向调节作用；（5）集团非
统一审计组成部分重要性比例对集团统一审计比例与盈余管理程度的关系具有
显著负向调节作用。本文对相关结果进行了分析，并提出了相应的建议
关键词：集团审计；集团审计模式；审计结构；审计质量哈尔滨工业大学管理学硕士学位论文
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Abstract
As a major form of business organization in emerging market countries,
Enterprise group plays an important role in promoting the process of economic
development. Because enterprise group usually adopt the way of shareholding
structure control subsidiary, makes enterprise group within the company has the
characteristics of ownership structure is relatively concentrated, which led to the
controlling shareholders damage the interests of minority shareholders. Along with
the related department have introduced regulations for enterprise group, in principle,
should entrust the same accounting firm to carry out the audit work for the same
business group, and makes the phenomenon of the enterprise group to choose the
same accounting firm to audit is becoming more common. And this way will make
certified public accountants likely to lose its independence and lower the audit
quality. Therefore, the enterprise group with the same firm to audit whether to adapt
to our country is still remains to be studied.
This study divided group audit into unified group audit non-uniform group
audit, to explore the effects of group audit pattern to audit quality. At the same time,
this paper introduce the audit structure, to explore their relationships. This study
uses the listed company financial data from 2008 to 2015. The author use Stata to do
empirical analysis to verify the hypothesis and get the relevant conclusions. After
empirical study, I find that: (1)The group unified audit ratio and earnings
management has significant positive correlation, which means proportion of the
group unified audit and audit quality has significant negative correlation relationship.
(2)The group unified audit large accounting firm proportions for the group unified
audit proportional relationship between the degrees of earnings management does
not have significant moderate role. (3)Group non-uniform audit large accounting
firm proportion for the group unified audit ratio relationship between the degree of
earnings management have significant positive moderate role. (4)The group unified
audit of the proportions of the importance part play a significant positive role in the
relationship between the group unified audit ratio and earnings management. (5)The
group non-uniform audit of the proportions of the importance part play a significant
negative role in the relationship between the group unified audit ratio and earnings
management.After analysis the empirical research results, the study put forward the
corresponding suggestions.
Keywords: group audit, group audit pattern, audit structures, audit quality哈尔滨工业大学管理学硕士学位论文
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目 录
摘要........... I
ABSTRACT . II
第 1 章 绪 论 .........1
1.1 研究背景与问题提出 .......1
1.2 研究目的与意义...2
1.2.1 研究目的.. 2
1.2.2 研究意义.. 3
1.3 国内外研究现状及分析 ....3
1.3.1 集团审计的相关研究 ...... 3
1.3.2 审计结构的相关研究 ...... 8
1.3.3 研究评述 10
1.4 研究内容与方法. 11
1.4.1 研究内容 11
1.4.2 研究方法 12
1.5 创新性 ... 13
第 2 章 假设发展与模型构建........14
2.1 研究的理论基础. 14
2.1.1 委托代理理论 .... 14
2.1.2 “深口袋”理论14
2.2 研究假设的提出. 16
2.2.1 集团审计模式与审计质量 ........ 16
2.2.2 审计结构的调节作用 .... 17
2.3 研究设计 20
2.3.1 变量衡量 20
2.3.2 模型构建 22
2.4 本章小结 26
第 3 章 实证研究 ...27
3.1 研究对象及数据处理 ..... 27
3.2 描述性统计 ........ 27
3.3 相关性分析 ........ 28
3.4 回归分析 29哈尔滨工业大学管理学硕士学位论文
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3.4.1 多重共线性检验29
3.4.2 集团审计模式与审计质量 ........ 31
3.4.3 审计结构的调节作用 .......
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