会计师事务所声誉与企业盈余管理关系研究

发布时间：2018-01-13 08:25

本文关键词：会计师事务所声誉与企业盈余管理关系研究　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着媒体业的发展和声誉机制的健全,越来越多的企业和组织开始看重自身声誉,会计师事务所也不例外。许多专家学者对会计师事务所声誉的形成和作用机制开展了大量的理论及实证研究。上市公司财务报表是外部投资者了解该企业,制定投资决策的重要依据,而日益普遍的盈余管理现象却使得财务报表成为公司高管迷惑外部投资者甚至企业持有者的工具。于是众多利益相关者希望通过考察为上市公司审计的会计师事务所的声誉来判断其财务报告的真实程度。因此,本文以检验声誉好的会计师事务所是否更能抑制上市公司的盈余管理程度,以及它对不同产权性质的上市公司的影响程度是否存在差异为主要研究目的。本文针对会计师事务所声誉对盈余管理的影响问题进行研究,以2009-2012年沪、深两市制造业的3292个观察样本为对象,采用截面修正Jones模型衡量样本公司的盈余管理水平,分别以会计师事务所规模、行业专业化程度为会计师事务所声誉代理变量,采用OLS回归方法检验了会计师事务所声誉与上市公司盈余管理的关系。研究结果表明,会计师事务所规模、行业专业化程度作为会计师事务所声誉的代理变量与上市公司盈余管理程度显著负相关,这说明会计师事务所声誉能够抑制上市公司的盈余管理程度。进一步研究表明,事务所声誉的两个变量对国有控股上市公司盈余管理的影响程度更大,这说明与非国有控股上市公司相比,事务所声誉对国有控股上市公司盈余管理的抑制作用更大。
[Abstract]:With the development of media industry and sound reputation mechanism, more and more enterprises and organizations begin to value their own reputation. Accounting firms are no exception. Many experts and scholars have carried out a lot of theoretical and empirical research on the formation and function mechanism of the reputation of accounting firms. Financial statements of listed companies are external investors understand the enterprise. An important basis for making investment decisions. However, the increasing phenomenon of earnings management makes financial statements a tool for executives to confuse external investors and even business holders. Therefore, many stakeholders hope to examine the accountants audited for listed companies. The reputation of the firm to judge the truthfulness of its financial statements. The main purpose of this paper is to test whether the accounting firm with good reputation can restrain the earnings management degree of listed companies and whether there are differences in its influence on listed companies with different property rights. This paper studies the impact of the reputation of accounting firms on earnings management, taking 3292 samples of manufacturing industry in Shanghai and Shenzhen stock markets from 2009-2012 as objects. The cross-section modified Jones model is used to measure the earnings management level of the sample companies. The scale of accounting firms and the degree of industry specialization are the accounting firm reputation agent variables. The relationship between the reputation of accounting firms and earnings management of listed companies is tested by OLS regression method. The results show that the scale of accounting firms and the degree of industry specialization are the proxy variables of the reputation of accounting firms and the earnings management degree of listed companies is significantly negative. This shows that the reputation of accounting firms can inhibit the earnings management of listed companies. Further research shows that the two variables of firm reputation have greater impact on earnings management of state-owned holding listed companies. This shows that the reputation of firm has a greater effect on earnings management than non-state-holding listed companies.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275

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