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审计师选聘权配置、市场竞争与独立性

书 名: 审计师选聘权配置、市场竞争与独立性
英 文 名: AUDITOR SELECTION RIGHTS DISPOSITION, AUDIT MARKET COMPETITION AND AUDITOR INDEPENDENCE
作 者: 龙小海
I S B N: 978-7-5201-1508-7
关 键 词:  审计人员 人力资源管理 审计师选聘权 审计师独立性 寡头垄断竞争
出版日期: 2017-10-01

中文摘要

审计师独立性是会计研究中一个重要的课题。关于经济依赖、客户重要性、低价承揽、审计师任期、非审计服务、法律责任、审计准则、声誉等因素对审计师独立性的影响,一直是理论和实证研究中有争议的问题,在实际工作中也存在不同的认识和监管政策。本书在总结和借鉴相关研究的基础上,首先概括并提炼出了一个完整的审计师选聘权配置框架,同时引入审计竞争环境,建立了审计师选聘权配置、审计市场竞争和审计师独立性的分析框架,揭示了三者之间的内在逻辑关系,进而对上述一系列有争议的问题给出了分析性证明和结论。其次,基于该分析框架,分析了独立审计制度发展过程中的审计师进化稳定策略和历史路径依赖,并对我国注册会计师行业的发展变迁给出了新的理论解释和政策建议。

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CommonID:DIR_50386137,ID:9129553,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336868,name:第一章 绪论,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文主要提出审计师选聘权配置、市场竞争与独立性研究的研究对象,即审计师独立性治理问题,并综述审计师独立性治理问题的国内外研究现状,介绍审计师选聘权配置、市场竞争与独立性研究的内容安排,说明该研究的几个基本假设。,AbstractEN:,KeyWords:393631,393637,30658,393638,393639,EKeyWords:393635,393640,32900,393641,393642,SubjectWords:,LiteratureId:9129552,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:32.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:12,ShowType:putong,LogoID:0,PdfID:0,DownCount:1,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:绪论,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:绪论,_RowNo:3
CommonID:DIR_50386162,ID:9129556,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336869,name:第二章 审计师选聘权配置和审计师独立性,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文提供了研究审计师独立性的一个完整视角,建立并形成一个完整的审计师选聘权配置框架。在目前审计师独立性研究的基础上,将传统的委托代理分析框架扩展为更加符合客观现实的完整的审计师选聘权配置,并在此基础上分析审计师选聘权配置的作用机制。,AbstractEN:,KeyWords:393630,393631,330542,393643,393639,EKeyWords:393634,393635,39067,393644,393645,SubjectWords:,LiteratureId:9129555,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:32.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:10,ShowType:putong,LogoID:0,PdfID:0,DownCount:3,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:审计师选聘权配置和审计师独立性,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:审计师选聘权配置和审计师独立性,_RowNo:4
CommonID:DIR_50386177,ID:9129559,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336870,name:第三章 审计师选聘权配置、完全市场竞争和审计师独立性,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文将完全竞争审计市场引入审计师选聘权分析框架中,形成了一个基于审计师选聘权配置的完全竞争审计市场一般性分析框架,并在完全竞争条件下,分析了审计师低价承揽、审计师任期、审计师的收费、非审计服务、法律责任、声誉等对审计师独立性的影响,并由此为这些问题提供了一个完整的分析性的证明和结论。 ,AbstractEN:,KeyWords:393630,393631,393646,393647,EKeyWords:393634,393635,393648,393649,SubjectWords:,LiteratureId:9129558,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:32.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:6,ShowType:putong,LogoID:0,PdfID:0,DownCount:3,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:审计师选聘权配置、完全市场竞争和审计师独立性,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:审计师选聘权配置、完全市场竞争和审计师独立性,_RowNo:5
CommonID:DIR_50386256,ID:9129562,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336871,name:第四章 审计师选聘权配置、垄断市场竞争和审计师独立性,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文以垄断竞争审计市场为条件,论述了在完整审计师选聘权配置情况下审计师的独立性问题。本文引入审计师声誉的概念,以形成一个垄断竞争审计市场,为审计师选聘权与审计师独立性关系的直观逻辑判断和实验结论在理论上提供一个分析性证明。总的结论是,在引入审计师声誉以后,与原来得到的结论发生了改变,其原因在于审计师声誉在审计师独立性中产生了一种与其他各种相关因素协同的作用,在不同的情况下,这种协同作用既可能是同向的协同作用,也可能是反向的协同作用。,AbstractEN:,KeyWords:393630,393631,393650,393651,393652,EKeyWords:393634,393635,393653,393654,393655,SubjectWords:,LiteratureId:9129561,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:40.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:7,ShowType:putong,LogoID:0,PdfID:0,DownCount:1,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:审计师选聘权配置、垄断市场竞争和审计师独立性,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:审计师选聘权配置、垄断市场竞争和审计师独立性,_RowNo:6
CommonID:DIR_50386331,ID:9129565,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336872,name:第五章 审计师选聘权配置、寡头垄断竞争和审计师独立性,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文以寡头垄断竞争审计市场为条件,论述了在完整审计师选聘权配置情况下审计师的独立性问题。总的结论是,与完全竞争审计市场和垄断竞争市场不同,在寡头垄断竞争条件下,寡头垄断竞争结构将使得审计师选聘权与审计师独立性关系发生变化,尽管总的结论不变,即在审计师选聘权O-A配置下的审计师独立性总体要高于审计师选聘权M-A配置下的审计师独立性,但是,就完全竞争审计市场和垄断竞争市场而言,寡头垄断竞争条件能在一定程度上改善审计师独立性。这是因为,寡头审计师在做出各项独立审计决策时都要考虑其竞争对手的反应,每个决策均涉及反应,于是,在有限几个寡头垄断审计师竞争条件下,审计师摆脱“囚徒困境”的机会将大大增加,使得审计师独立性得以改善。,AbstractEN:,KeyWords:393630,393632,393631,393639,EKeyWords:393634,393636,393635,393645,SubjectWords:,LiteratureId:9129564,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:41.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:12,ShowType:putong,LogoID:0,PdfID:0,DownCount:1,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:审计师选聘权配置、寡头垄断竞争和审计师独立性,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:审计师选聘权配置、寡头垄断竞争和审计师独立性,_RowNo:7
CommonID:DIR_50386416,ID:9129568,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336873,name:第六章 审计师选聘权配置、制度变迁和审计师独立性:一个进化博弈分析框架,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文应用进化博弈分析框架,通过分析审计师行业制度的市场化发展模式和行政式推进模式,提出了在不同的审计师选聘权配置下,审计师会形成不同的进化稳定策略格局,这导致形成不同的独立审计习惯和规则,同时在审计师选聘权配置的演化过程中,独立审计制度的发展存在强烈的历史路径依赖。,AbstractEN:,KeyWords:393630,32360,393631,333254,393637,393639,EKeyWords:393634,32363,393635,350171,393640,393645,SubjectWords:,LiteratureId:9129567,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:43.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:12,ShowType:putong,LogoID:0,PdfID:0,DownCount:1,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:审计师选聘权配置、制度变迁和审计师独立性:一个进化博弈分析框架,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:审计师选聘权配置、制度变迁和审计师独立性:一个进化博弈分析框架,_RowNo:8
CommonID:DIR_50386435,ID:9129571,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:336874,name:第七章 我国审计师行业发展的经济学分析:基于审计师选聘权配置分析框架的理论解释,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:9129543,AbstractCH:本文运用审计师选聘权配置、市场竞争与独立性研究建立的审计师选聘权配置、市场竞争与审计师独立性分析框架,为我国审计师发展路径提供合理的理论解释并给出相应的政策建议。,AbstractEN:,KeyWords:393656,393630,373069,393657,EKeyWords:393658,393634,393659,393660,SubjectWords:,LiteratureId:9129570,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120171102X20174265001_007,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:44.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:15,ShowType:putong,LogoID:0,PdfID:0,DownCount:1,AuthorInfos:,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:我国审计师行业发展的经济学分析:基于审计师选聘权配置分析框架的理论解释,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:我国审计师行业发展的经济学分析:基于审计师选聘权配置分析框架的理论解释,_RowNo:9
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CommonID:DIR_50386457,ID:9129577,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:336876,name:附录,ShortName:null,SubName:null,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:9129543,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:9129576,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-11-27 08:57:44.0,ModifyUser:Admin,ModifyTime:2021-11-03 02:16:09.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2017-10-01 00:00:00.0,SearchTitle:附录,ISBN:978-7-5201-1508-7,BookTitle:审计师选聘权配置、市场竞争与独立性,BookStatus:9,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:附录,_RowNo:11
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