会计信息质量与审计师变更

发布时间：2018-05-29 04:10

本文选题：新企业会计准则 + 截面操控性应计利润　；参考：《暨南大学》2011年硕士论文

【摘要】：自2007年1月1日起,我国上市公司全面执行与高质量的国际会计准则趋同的新企业会计准则。本文正是基于这一制度变迁,以2004-2009年我国沪深两市A股上市公司为研究样本,对新企业会计准则是否提高了我国上市公司会计信息的核心部分——盈余信息的质量进行了研究,我们是以截面操控性应计利润绝对值作为盈余质量的替代变量的。然而,截面操控性应计利润绝对值也常常用作对盈余管理进行度量,在检验了以截面操控性应计利润绝对值为替代变量的盈余管理是否与审计师变更显著相关后,对盈余质量改善与否给审计师变更带来的影响做一个总结。具体来说,本文的研究思路为：首先,根据修正Jones模型分行业分年度进行回归得出各样本公司的截面操控性应计利润,以截面操控性应计利润绝对值作为盈余质量的考察指标；其次,在控制非准则因素的基础上,对衡量盈余质量的模型进行回归,以此考察新企业会计准则实施后,我国上市公司盈余质量是否确实得到提高；再次,考察用相同指标衡量的盈余管理与审计师变更是否显著相关。有学者研究发现上市公司的性质与其盈余质量相关,为深入研究更富弹性的新企业会计准则对不同性质上市公司的影响,我们以实际控制人属性为区分标准将样本分为国有企业组和民营企业组进行考察。与之对应,在研究盈余管理与审计师变更之间的关系时也对样本作出了同样的分组。我们的研究结果发现,新企业会计准则实施后,我国上市公司盈余质量整体有所上升,进行了更少的盈余管理,盈余管理显著地影响着审计师变更,最终导致了审计师变更行为的减少。在对样本进行分组研究后,我们发现国有上市公司组的检验结果基本与全样本一致,但是在民营企业组我们并没有找到有力证据支持相关假设。
[Abstract]:Since January 1, 2007, China's listed companies have fully implemented the new accounting standards for enterprises that converge with high quality international accounting standards. Based on this institutional change, this paper studies whether the new accounting standards have improved the quality of earnings information, which is the core part of accounting information of listed companies in China, taking the A-share listed companies of Shanghai and Shenzhen stock markets from 2004 to 2009 as the research samples. We take the absolute value of accrual profit as the substitute variable of earnings quality. However, the absolute value of cross-section accrual profit is also often measured by earnings management. After testing whether earnings management with cross-section control accrual profit absolute value as a substitute variable is significantly related to auditor change, Summarize the effect of earnings quality improvement on auditor change. Specifically, the research ideas of this paper are as follows: firstly, according to the modified Jones model, the cross-section operating accrual profit of each sample company is obtained by industry regression, and the absolute value of cross-section control accrual profit is taken as the inspection index of earnings quality; Secondly, on the basis of controlling non-standard factors, the model of measuring earnings quality is regressed to investigate whether the earnings quality of listed companies in China has really been improved after the implementation of the new accounting standards. To investigate whether earnings management measured by the same indicators is significantly related to auditor change. Some scholars have found that the nature of listed companies is related to their earnings quality. The sample is divided into state-owned enterprise group and private enterprise group. In contrast, the relationship between earnings management and auditor change is also divided into the same group. Our research results show that after the implementation of the new accounting standards for enterprises, the earnings quality of listed companies in China has increased as a whole, and less earnings management has been carried out, and earnings management has significantly affected the change of auditors. Finally, it leads to the reduction of auditor's change behavior. After grouping the samples, we find that the test results of the state-owned listed companies are basically consistent with the full sample, but in the private enterprise group, we do not find strong evidence to support the relevant assumptions.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F239.4

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