真实盈余管理对审计费用的影响——来自中国A股上市公司的数据

发布时间：2018-03-05 22:28

本文选题：真实盈余管理　切入点：审计费用　出处：《税务与经济》2017年04期 　论文类型：期刊论文

【摘要】：萨班斯法案(SOX)颁布后,上市公司逐渐放弃应计盈余管理方式,进而选择规避性更强的真实盈余管理行为。在我国资本市场,上市公司真实盈余管理行为是否会对审计收费产生影响?选取深沪A股上市公司2013年和2014年的数据,研究我国上市公司真实盈余管理对审计费用的影响,并在此基础上进一步对比研究国际"四大"和非国际"四大"会计师事务所的审计收费水平受到上市公司真实盈余管理具体影响程度的区别。实证结果表明:在控制其他影响因素的情况下,上市公司真实盈余管理显著影响审计费用且为正向影响;国际"四大"会计师事务所的审计收费比非国际"四大"会计师事务所受真实盈余管理影响的程度更大、更显著,"四大"对真实盈余管理的反应更敏感。研究成果丰富了真实盈余管理对审计费用影响的理论。
[Abstract]:After the promulgation of Sarbanes Act, listed companies gradually gave up the accrual earnings management mode, and then chose the more evasive real earnings management behavior. Does the real earnings management of listed companies have an impact on audit fees? Based on the data of Shenzhen and Shanghai A-share listed companies on 2013 and 2014, this paper studies the impact of real earnings management on audit costs of listed companies in China. On this basis, this paper further contrasts and studies the differences between the audit fees of international "Big four" accounting firms and those of non-international "Big four" accounting firms, which are influenced by the real earnings management of listed companies. The empirical results show that:. Where other factors are controlled, The real earnings management of listed companies has a significant and positive impact on audit expenses. The audit fees of international "big four" accounting firms are more affected by real earnings management than those of non-international "big four" accounting firms. More obviously, the "Big four" is more sensitive to the response of real earnings management, and the research results enrich the theory of the impact of real earnings management on audit costs.
【作者单位】：东北师范大学商学院;东北师范大学人文学院;中国能源建设集团广东省电力设计研究院有限公司;
【分类号】：F239.4;F275;F832.51

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