财务重述与会计师事务所风险管理战略

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1、厦门大学博士学位论文财务重述与会计师事务所风险管理战略姓名：曹强申请学位级别：博士专业：会计学指导教师：陈汉文20090401AbstractSincethelastmid-90，Regulatoryauditorandacademicshaspaidmoreattentiontofmancialrestatements．Throughreviewingexistingliteratureaboutfinancialrestatements，wefindthatthefocusofcurrentresearchiSontherelationshipbetweencorpo

2、rategovernancemechanismsandfinancialrestatements．However,asanimportantcorporategovemaneemechanism，therearefewstudiestoresearchtherelationshipbetweenauditandfinancialrestatements，especialtherelationshipbetweenclientriskmanagementofauditfirmandfinancialrestatements．Weshouldanalysisauditorfi

3、rms’riskevaluationandriskreactionforfinancialrestatementsdeeply．Itnotonlyhelpspreventtheoccurrenceoffinancialrestatements，butalsohelpsusunderstandandplaytheroleofexternalcorporategovemanceofaudit．WithasampleofA-sharelistedcorporationsfrom2003to2006，thisdissertationdevelopsaconceptualmodel

4、forstudyingtherelationshipbetweenfmancialrestatementsandclientriskmanagementofauditfirms，whichisbasedonauditfirmportfoliomanagementtheory,professionalstandards，andthepracticesofauditfirms，andintendtotestthefollowingquestions：(1)Couldauditfirmsidentifytheriskoffinancialrestatementsandusepr

5、operrisk-managementstrategiestomoderatetheriskoffinancialrestatements?(2)Whetherauditfirmcouldselectdifferentrisk-managementstrategiesforfinancialrestatementsofdifferentcauses?(3)WhetherthepromulgationofNewAuditingStandardscouldimproveauditfirms’riskmanagementforfinancialrestatements．This

6、dissertationfindsthat：(1)Auditfinnschargehigherauditfeesforthecorporationsoffinancialrestatements；Meanwhilethecorporationsoffinancialrestatementsaremorelikelytobegivenmodifiedopinion；Alsoauditfirmsaremorelikelyeliminateclientwhichoccurfinancialrestatementsfromtheirclientportfolio．Thismean

7、sthatauditfirmscouldidentifytheriskoffinancialrestatementsanduseaseriesofrisk—managementstrategiestomoderaterisk．(2)Auditfirmscouldidentifyanddistinguishbetweendifferentcausesoffinancialrestatements，andchosedifferentrisk—managememstrategies，whichCanbeshowedinthefoll