中国上市公司真实盈余管理对审计费用影响的实证研究

发布时间：2018-04-05 07:41

本文选题：真实盈余管理　切入点：盈余管理　出处：《东北师范大学》2016年硕士论文

【摘要】：了解和研究审计市场是否规范,可以从审计费用的研究进行突破,因此不断深入和细化研究影响审计费用的因素,并有针对性地探索如何规范审计收费是一个值得探究的课题。随着上市公司盈余管理情况越来越严重,并开始对证券市场带来严重不良影响,已经有学者开始研究盈余管理对审计收费的影响,探索审计活动中对上市公司的盈余管理行为所做出的相关反应。但是此前的研究活动更多的还是更注重研究应计盈余管理这种方式对审计费用产生的影响,而当前应计盈余管理的操纵空间被压缩并逐渐被舍弃,取而代之的是真实盈余管理,因此迫切需要转变研究的重点去探索真实盈余管理是否对审计费用产生影响。本文针对当前证券市场的问题,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“四大”的审计收费水平受到上市公司真实盈余管理的具体影响程度的区别。本文利用中国深沪A股上市公司2013的数据和2014的数据,对真实盈余管理是否对审计费用产生影响进行实证研究。在前面部分对于审计费用的理论分析和论证的相关基础上,本文构建了两个多元回归模型：模型一研究真实盈余管理对审计费用的影响,模型二对比研究国际“四大”和非“四大”会计师事务所审计收费决策受真实盈余管理影响程度的区别。通过理论分析和实证检验,得出以下结论：(1)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并且是正向影响,真实盈余管理的状况是审计费用决策的考虑因素之一；(2)国际“四大”会计师事务的审计收费比非国际“四大”会计师事务所的审计收费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也更大。本文围绕“上市公司真实盈余管理是否对审计费用产生影响”这一主题运用两种方法展开详细研究,丰富了真实盈余管理的理论、延伸了审计费用影响因素研究、并补充了盈余管理对审计费用影响的相关文献；在一定程度上有利于进一步规范我国审计收费市场,加强对审计行业的监督,同时也为最终找到治理真实盈余管理方法打下理论基础。但是本文也存在一些不足之处,比如由于样本数据的稽核比对工作不够全面和期间的选择不够全面、计量模型中控制变量的选择还不够全面科学等因素,可能会对文章的实证检验和最终的实证结果产生一定的不利影响；文章也并没有找到从会计师事务所审计的角度,如何去落实治理上市公司真实盈余管理问题的具体方法,这将是未来很值得研究的一个方向。
[Abstract]:To understand and study whether the audit market is standardized can make a breakthrough from the research of audit expenses. Therefore, it is worth exploring how to standardize audit fees by studying the factors that affect audit fees in depth and in detail.As the earnings management of listed companies becomes more and more serious and has brought serious adverse effects to the securities market, some scholars have begun to study the impact of earnings management on audit fees.To explore the relevant responses to earnings management behavior of listed companies in audit activities.However, previous research activities have paid more attention to the impact of accrual earnings management on audit fees, and the current accrual earnings management manipulation space has been compressed and gradually abandoned, instead of real earnings management.Therefore, it is urgent to change the focus of research to explore whether real earnings management has an impact on audit fees.In view of the problems in the current securities market, this paper studies the impact of real earnings management on audit fees of listed companies in China.On the basis of this, the paper makes a further comparative study on the difference between the international "Big four" audit fees and the non-" Big four "audit fees, which are influenced by the real earnings management of listed companies.Based on the data of 2013 and 2014 of the listed companies in Shenzhen and Shanghai, this paper makes an empirical study on whether the real earnings management has an impact on the audit costs.On the basis of theoretical analysis and argumentation of audit expenses in the previous part, this paper constructs two multivariate regression models: model one studies the effect of real earnings management on audit expenses.Model two contrasts the difference between the international "four big" and non-" big four "accounting firms' audit fee decision making under the influence of real earnings management.Through theoretical analysis and empirical test, we draw the following conclusion: 1) under the control of other influencing factors, the real earnings management of listed companies significantly affects the audit cost and is a positive effect.The situation of real earnings management is one of the factors in audit cost decision-making. (2) the audit fees for international "Big four" accounting services are more affected by real earnings management than those for non-international "Big four" accounting firms.More significantly, the Big four are more sensitive and more responsive to real earnings management.This paper focuses on the theme of "whether the real earnings management of listed companies has an impact on the audit expenses", which uses two methods to carry out a detailed study, which enriches the theory of real earnings management and extends the research on the influencing factors of audit expenses.It also supplements the relevant literature on the impact of earnings management on audit costs, to a certain extent, which is conducive to further standardizing the audit fee market in China and strengthening the supervision of the audit industry.At the same time also for the ultimate governance of real earnings management methods lay a theoretical foundation.However, this paper also has some shortcomings, such as the lack of comprehensive audit of sample data and the selection of the period, the selection of control variables in the measurement model is not comprehensive and scientific, and so on.It may have a certain negative impact on the empirical test and the final empirical results of the article. The article also does not find how to implement the concrete method of managing the real earnings management of listed companies from the perspective of audit of accounting firms.This will be a direction worth studying in the future.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F832.51;F239.4

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