法律监 管对审计质量和审计收费的影响：来自沪深上市公司的经验证据-influence of legal supervision on audit quality and audit fees empirical evidence from shanghai and shenzhen listed companies.docxVIP

ii摘要摘 要近些年，国外连续发生数起由于注册会计师责任引起的诉讼案，这些案件的发生 也促使了一些法律法规的颁布来规范注册会计师行为。在我国，也相继发生一些比较 重大的审计造假案件，比如“银广夏”、“琼民源”案件。每起重大案件的发生都会紧 跟着对我国相应法律法规的修改和完善。那么通过加大对注册会计师行业的法律监管 是否可以保证我国审计行业健康的发展，是我们现实生活当中亟待解决的问题。本文以注册会计师方面的法律监管为起点，对法律监管与审计质量、审计收费的 相关理论进行分析，对前人的研究成果进行归纳总结，在此基础上提出了本文的研究 假设，建立回归模型，并选取了 2004--2010 年在上海和深圳证券交易市场上市的 A 股公司为研究样本进行描述性统计、相关性分析和多元线性回归，并对回归结果进行 分析，得出结论，提出相应的政策建议。本文证实了法律监管与审计质量、审计收费的显著正相关的关系，当法律监管比 较严格时，会促使注册会计师提高审计质量。同时，法律监管加大也会增加审计收费。本文的创新点主要有两点。首先，纵向研究法律监管对审计行业的影响；其次， 在研究审计质量和审计收费时引入法律监管这一变量。本文的局限性在于对审计质量 的计量方法上存在局限性，对法律监管的计量存在主观因素，未进一步研究法律监管、 审计质量和审计收费三者之间的关系等。关键词：法律监管 审计质量 审计收费iiiiAbstractAbstractIn recent years, several lawsuits occurred abroad because of CPA liability. Such cases had prompted some laws and regulations to standardize the behavior of CPA. Some significant audit fraud cases happened in succession in China, such as Yinguangxia, Qiongminyuan. Legal revision also followed each major case. It is really an important problem to be saved in order that whether can guarantee our audit industry healthy development by increasing the supervision of the law on CPA.This article begins with the supervision of the law on CPA, and analyses the relationship of the supervision of the law and audit quality, audit fees. It summaries the results of previous studies and proposes hypothesis. As a basis, the paper has brought up the research hypothesis and set up regression models. It selects some companies in Shanghai and Shenzhen stock exchange market from 2004-2010 as the research samples. The data were analyzed by descriptive statistic, correlation and multiple linear regressions. And the results of regression were analyzed. Finally, the corresponding policy and suggestion are provided.This paper confirms the supervision of the law has positive correlation with audit quality and audit fees. When the supervision of the law becomes strict, the CPA will improve the audit quality, and then increase the audit fees.There are two main innovations. First of all, the influ