我国上市公司盈余管理与审计意见的相关性研究

发布时间：2018-04-03 15:04

本文选题：盈余管理　切入点：审计意见　出处：《北京交通大学》2008年硕士论文

【摘要】： 本文采用规范研究和实证研究相结合的方法,在对盈余管理的概念、动机、手段和审计意见做理论分析的基础上,利用2006年我国A股上市公司财务数据和审计数据,采用非经常性收益占总利润的比例指标,通过单变量分析和线性回归的手段,对盈余管理和审计意见的相关性进行了研究。根据实证研究的结果,我国上市公司的盈余管理与审计意见之间具有显著的正相关关系;对非标准审计意见进一步分类,得到盈余管理较高的公司更有可能被出具无保留意见加事项段,而与其他非标准无保留意见的出具无明显关系。然后进一步引入一些控制变量,来观察影响审计意见的因素。最后,结合中国当前的市场环境、法律法规政策,对如何更好地识别上市公司的盈余管理以及进一步提高注册会计师的审计执业质量等方面提出一些政策建议,包括健全法律法规、完善法律环境、提高审计人员专业能力、完善职业道德规范、加强会计师事务所内部治理和控制管理、改善外部职业环境、提高注册会计师行业监管等。
[Abstract]:Based on the theoretical analysis of the concept, motivation, means and audit opinions of earnings management, this paper uses the financial data and audit data of Chinese A-share listed companies in 2006.The correlation between earnings management and audit opinion is studied by means of univariate analysis and linear regression.According to the results of empirical research, there is a significant positive correlation between earnings management and audit opinions of listed companies in China.Companies with higher earnings management are more likely to be issued an unqualified opinion plus a matter paragraph, but not to other non-standard unqualified opinions.Then some control variables are introduced to observe the factors that affect the audit opinion.Finally, combined with China's current market environment, laws, regulations and policies, this paper puts forward some policy suggestions on how to better identify earnings management of listed companies and further improve the audit practice quality of certified public accountants.It includes perfecting the laws and regulations, perfecting the legal environment, improving the professional ability of auditors, perfecting the professional ethics, strengthening the internal governance and control management of accounting firms, improving the external professional environment, and enhancing the supervision of the CPA profession.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F275;F239.4;F224

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