审计意见与盈余管理的相关性研究

发布时间：2018-09-01 06:19

【摘要】：盈余管理的实证研究起源于西方,但是随着我国经济的快速发展,基于我国资本市场的大环境下的盈余管理实证研究引起了许多学者的研究兴趣,盈余管理由于是运用法律法规的漏洞及其选择性进行盈余的调节,这看似是合法且毋庸置疑的,但是对于依靠企业的财务报表获取信息的报表使用者来说,它显得极不合理。财务报表的存在意义在于向财务报表使用者真实公允的反映企业的财务状况、经营成果及其现金流量,可是企业运用盈余管理行为来美化修饰企业的财务报表以满足企业上市、配股以及其他私人目的,这必然导致财务报表中存在水分,即财务报表向财务报表使用者所传达的信息并不能真实公允的反映企业的真实状况。由于大部分的财务报表使用者非企业内部人员,都是身企业外部环境中,他们无法识别企业是否运用了盈余管理行为,这时他们希望外部监督者—注册会计师能够帮助他们识别出企业的盈余管理行为以证明上市公司出具的财务报表中所传递的信息的可信赖程度,从而提出了注册会计师能够识别出上市公司盈余管理的行为的研究目的,即盈余管理程度高的上市公司更容易被注册会计师出具非标准的审计意见。同时由于我国上市公司涉及十几种行业类型,每种行业的上市公司的经营方式不同,所处的经营环境和行业环境更是千差万别,这使得每个行业有其自身的特点,财务报告使用者对于不同行业上市公司的所需要关注的信息不同,而他们对信息需求的不同导致注册会计师对于不同行业的上市公司的关注点不同,对于注册会计师所关注的重点上市公司可能采用不同的盈余管理的方式去掩盖和修饰,不同方式的盈余管理可能就会造成注册会计师发现盈余管理程度的不同,即有的行业注册会计师更容易发现上市公司的盈余管理行为的迹象,有的隐藏较深,发现比较困难,考虑到不同行业的自身经营及环境特点,必然导致对于注册会计师识别上市公司的盈余管理行为产生不同影响,因而提出针对不同行业的上市公司,注册会计师对盈余管理的敏感程度有所差异的研究观点。本文围绕着提出的上述研究观点,对于以往有关审计意见和盈余管理的国内外学者的文献进行回顾和总结,并且就盈余管理的方式、动因等多方面进行了重新的理论分析,为本文的研究奠定坚实的理论基础。本文选取2010年沪深两市上市公司做为研究样本,运用实证研究理论和方法,通过回归分析来研究审计意见与盈余管理的相关,从而得出注册会计师能够拥有识别上市公司的盈余管理行为的能力,同时引入多个与之相关的控制变量,以观察这些加入的变量对审计意见类型的影响。基于上述的回归分析,从原有的研究样本中选取制造业的上市公司作为研究样本再进行回归分析研究,以识别针对不同行业的上市公司,注册会计师对于盈余管理的敏感程度存在差别。文章最后就本文研究存在的局限性进行了阐述,为以后研究提供借鉴,同时结合我国当前的资本市场状况、法律法规的健全性以及注册会计师专业能力等方面提出了相应的政策和建议,一方面有效地抑制上市公司的过度的盈余管理行为,降低上市公司进行盈余管理的机会,另一方面提高注册会计师专业胜任能力以及职业道德素养,能够更好的促进注册会计师针对上市公司的盈余管理行为的识别能力的提升。
[Abstract]:The empirical study of earnings management originated from the west, but with the rapid development of our economy, the empirical study of earnings management based on the environment of our capital market has aroused the interest of many scholars. Because of the loopholes of laws and regulations and their selective adjustment of earnings, earnings management seems to be legitimate and unnecessary. It is doubtful, but it is very unreasonable for the users who rely on the financial statements to obtain information. The significance of financial statements lies in reflecting the financial situation, operating results and cash flow of the enterprise fairly and truly to the users of financial statements, but the enterprise uses earnings management behavior to beautify and modify the enterprise. Financial statements satisfy the listing, rights issue and other private purposes of an enterprise, which inevitably leads to the existence of moisture in the financial statements, i.e. the information conveyed by the financial statements to the users of the financial statements does not reflect the true state of the enterprise fairly and truly. In the environment, they can not identify whether the enterprise has used earnings management behavior, and they hope that the external supervisor-CPA can help them to identify the earnings management behavior of the enterprise to prove the credibility of the information conveyed in the financial statements issued by the listed company, thus putting forward that the CPA can identify the earnings management behavior of the enterprise. The purpose of studying earnings management behavior of listed companies is that listed companies with high earnings management level are more likely to be issued non-standard audit opinions by certified public accountants. This makes each industry has its own characteristics. Users of financial reports need to pay attention to different information of Listed Companies in different industries, and their different information needs lead to CPAs'different concerns about Listed Companies in different industries, and CPAs' focus on Listed Companies in different industries. Different ways of earnings management may be used to cover up and modify earnings management, and different ways of earnings management may lead to different degrees of earnings management. Certified Public Accountants in some industries are more likely to find signs of earnings management behavior of listed companies, and some are more hidden and difficult to find, considering the different professions. The characteristics of the industry's own operation and environment inevitably lead to different impacts on the CPA's earnings management behavior in identifying listed companies. Therefore, this paper puts forward the research viewpoint that the CPA's sensitivity to earnings management varies according to the listed companies in different industries.
This paper reviews and summarizes the previous literature on audit opinions and earnings management both at home and abroad, and makes a new theoretical analysis on the ways and motivations of earnings management, which lays a solid theoretical foundation for this study. As a research sample, using empirical research theory and method, this paper studies the correlation between audit opinions and earnings management through regression analysis, and then draws the conclusion that CPAs can identify earnings management behavior of listed companies, and introduces several related control variables to observe these added variables on audit. Based on the above regression analysis, this paper selects listed companies in manufacturing industry as research samples and then makes a regression analysis to identify the sensitivity of CPAs to earnings management for listed companies in different industries.
In the end, the paper expounds the limitations of this study, and provides reference for future research. At the same time, combined with the current situation of China's capital market, the perfection of laws and regulations and the professional ability of certified public accountants, it puts forward corresponding policies and suggestions. On the one hand, it effectively restrains excessive earnings management banks of listed companies. In order to reduce the opportunity of earnings management of listed companies, on the other hand, to improve the professional competence and professional ethics of certified public accountants can better promote the recognition of earnings management behavior of listed companies.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F275;F224

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