中国上市公司盈余管理与审计任期相关性实证研究

发布时间：2018-02-27 12:21

本文关键词： 盈余管理审计任期实证研究　出处：《湖南大学》2006年硕士论文　论文类型：学位论文

【摘要】： 近20年来,上市公司盈余管理及其所带来的一系列的问题一直是国内外会计学界广泛研究的课题。2001年的“安然事件”,引申出了一个更具争议的话题,即审计任期对上市公司盈余管理、会计师事务所审计质量和审计独立性的影响,其核心是长审计任期是否会影响审计师对上市公司财务报告盈余操纵的制约作用。我国的证券市场作为一个新兴市场,除了有新兴市场的共性以外,更有着其自身独特的特点:以政府为主导的监管模式,以国有企业改组上市为主的上市公司群体,以审计客户为主导的审计服务需求方市场,这些都使得我国证券市场呈现出不同于别国的独特特点。在我国,上市公司盈余管理是否与审计任期长短相关,如何来防范和减少上市公司盈余管理,充分发挥会计师事务所对上市公司盈余管理的制约作用,这些问题具有理论与实践意义。为此,本文围绕“盈余管理与审计任期的相关性”这一核心展开研究,深入分析了盈余管理产生的理论基础及其在我国特定制度下形成的诱致性动因、影响审计任期发生变更的因素、我国对审计师轮换和审计任期的监管政策、盈余管理与审计任期的内在联系;针对我国A股股票市场的特点,采用截面基本Jones模型鉴定盈余管理,并对盈余管理与审计任期的相关性用实证研究方法进行了检验,检验结果表明,我国上市公司盈余管理与审计任期负相关。基于此,本文提出,防范和减少上市公司盈余管理的基本途径之一是提高对会计师事务所变更的监管力度,加强对过短的审计任期的监管和信息披露。
[Abstract]:In the past 20 years, earnings management of listed companies and a series of problems brought about by them have been the subject of extensive research in the accounting circles at home and abroad. In 2001, the Enron incident brought out a more controversial topic. That is, the influence of audit term on earnings management, audit quality and audit independence of listed companies, The core of it is whether the long audit term will influence the auditor's restriction on the earnings manipulation of listed companies' financial reports. As an emerging market, the securities market of our country has the commonness of emerging markets. It has its own unique characteristics: the government-led regulatory model, state-owned enterprises to restructure the listed group of listed companies, audit customer-led audit service demand-side market, All these make the stock market of our country show unique characteristics different from other countries. In our country, whether the earnings management of listed companies is related to the length of audit tenure, how to prevent and reduce the earnings management of listed companies, It is of theoretical and practical significance to give full play to the restriction of accounting firms on earnings management of listed companies. Therefore, this paper focuses on the core of "the correlation between earnings management and audit tenure", and deeply analyzes the theoretical basis of earnings management and its inductive motivation under the specific system of our country. The factors affecting the change of audit tenure, the supervision policy of auditor rotation and audit tenure, the internal relationship between earnings management and audit tenure, and the characteristics of A-share stock market in China, The cross-sectional basic Jones model is used to identify earnings management, and the correlation between earnings management and audit tenure is tested by empirical research. The results show that earnings management and audit tenure of listed companies in China are negatively correlated. This paper proposes that one of the basic ways to prevent and reduce the earnings management of listed companies is to enhance the supervision of the change of accounting firms and to strengthen the supervision and information disclosure of the short audit tenure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F275;F239.4

【引证文献】