产权性质、事务所行业专长与真实盈余管理的关系研究

发布时间：2018-04-29 06:31

本文选题：产权性质 + 会计师事务所行业专长　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着经济业务的日趋复杂,上市公司的盈余管理操作方式也变得更加难以识别。企业的高管出于不同的动机,会对盈余信息进行操纵,这在一定程度上扭曲了会计信息,使得上市公司披露的财务信息不再真实和可靠。盈余管理一般分为应计盈余管理和真实盈余管理,应计盈余管理可以通过完善法规来加以限制而真实盈余管理不受到任何约束,它贯穿于企业的日常生产经营活动之中,难以识别。真实盈余管理活动中虽然有真实的生产经营活动,但却不能产生更多的现金流量,这可能会损害公司的长远发展。现有的研究多数认为真实盈余管理对公司的发展造成了更为严重的后果。越来越多的研究人员和投资者开始关心,我们可以通过什么样的方式来限制上市公司进行真实盈余管理操作。灵活多变的真实盈余管理操作方式和日益复杂的生产经营活动不仅给投资者带来了困扰,也导致了会计师事务所行业面临着越来越高的审计失败风险。如果缺乏必要的行业知识,会导致会计师事务所在审计过程中不能识别潜在的风险,而无法对重大异常事项保持应有的关注。为了适应审计业务的新要求,提高风险识别能力,国内的会计师事务所也开始关注发展行业专长。发展行业专长既是会计师事务所应对日趋复杂审计业务的经营策略,也是审计市场发展到一定阶段必然会出现的市场现象。就目前国外多数研究结果来看,会计师事务所行业专长在搜集审计证据、提高专业判断能力、识别盈余管理活动等方面能够发挥积极作用。会计师事务所行业专长是否能够限制上市公司进行真实盈余管理操作,本文结合中国的背景,从产权性质异质性的角度来研究我国会计师事务所行业专长与真实盈余管理的关系。本文首先介绍了研究背景和目前的研究成果,然后阐述了与真实盈余管理和会计师事务行业专长的相关理论基础,进而提出本文的研究假设。最后以2011-2015年连续5年的数据,采用描述性统计、线性回归等方法进行了实证研究,发现会计师事务所行业专长能对真实盈余管理行为有较强的抑制作用,对不同的真实盈余管理操作方式的抑制效果不同。另外,产权性质对会计师事务所行业专长的发挥具有重要影响,相比于国有企业,在非国有企业中会计师事务所行业专长对上市公司真实盈余管理的抑制作用发挥得更好。
[Abstract]:With the increasing complexity of economic business, the operating mode of earnings management of listed companies has become more difficult to identify. Corporate executives manipulate earnings information for different motives, which distorts accounting information to a certain extent and makes the financial information disclosed by listed companies no longer true and reliable. Earnings management is generally divided into accrual earnings management and real earnings management. Accrual earnings management can be restricted by perfecting laws and regulations, and real earnings management is not subject to any restriction. It runs through the daily production and operation activities of enterprises. Difficult to identify. Although there are real production and management activities in the real earnings management activities, it can not produce more cash flow, which may damage the long-term development of the company. Most of the existing studies believe that real earnings management has more serious consequences for the development of companies. More and more researchers and investors are concerned about how we can restrict the real earnings management of listed companies. The flexible and changeable operation mode of real earnings management and the increasingly complex production and management activities not only bring troubles to investors, but also lead to the accounting firm industry facing a higher and higher risk of audit failure. If the necessary knowledge of the industry is lacking, the accounting firm will not be able to identify the potential risks in the audit process, and can not keep due attention to the major abnormal events. In order to meet the new requirements of audit business and improve the ability of risk identification, domestic accounting firms are also focusing on the development of industry expertise. The development of professional expertise is not only the management strategy of accounting firms to deal with the increasingly complex audit business, but also an inevitable market phenomenon in the development of audit market. According to the results of most foreign studies at present, the profession expertise of accounting firms can play an active role in collecting audit evidence, improving professional judgment ability, identifying earnings management activities and so on. Whether the profession expertise of accounting firms can restrict the real earnings management of listed companies, this paper combines the background of China, From the perspective of heterogeneity of property rights, this paper studies the relationship between professional expertise of accounting firms and real earnings management in China. This paper first introduces the research background and current research results, then expounds the theoretical basis of the real earnings management and accounting profession expertise, and then puts forward the research hypothesis of this paper. Finally, using the data from 2011-2015 for five consecutive years, using descriptive statistics, linear regression and other methods to carry out empirical research, it is found that accounting firm industry expertise can have a strong restraining effect on real earnings management behavior. The inhibition effect of different real earnings management methods is different. In addition, the nature of property rights has an important impact on the play of accounting firm industry expertise, compared with state-owned enterprises, accounting firm industry expertise in non-state-owned enterprises on the real earnings management of listed companies play a better role.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F233

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