内部控制、外部审计对盈余管理抑制作用的替代效应研究

发布时间：2018-05-07 17:49

本文选题：内部控制 + 外部审计　；参考：《青岛大学》2017年硕士论文

【摘要】：近些年来,国内与国外的造假、舞弊案件层出不穷,包括2001年美国安然公司、2007年金融危机中的造假企业在内的多家国外公司和蓝田股份、三鹿奶粉等许多国内公司都因为财务舞弊遭受了严重的经济与信誉损失。为了提高会计信息的质量,降低盈余管理的程度,我国加入到了修订内部控制的法案大军之中,《内部控制指引》等相关规定的出台使得我国的内部控制也逐渐开始完善。由此,作为公司重要的内部治理机制——内部控制在我国开始受到关注。外部审计作为第三方独立监管机构与内部控制在抑制盈余管理发挥了同样的作用,投资者会重点关注审计师出具的审计报告的质量,是否完整可靠,能否检查出盈余管理等行为。本文从委托代理理论、信息不对称理论出发,并结合盈余管理的契约理论,提出内部控制和外部审计对会计选择盈余管理与真实活动盈余管理有抑制作用。然后以2012-2014年间的制造业上市公司为样本进行实证研究,在实证研究中,采用了修正的截面琼斯模型。实证结果显示,内部控制与外部审计不仅单独对盈余管理有抑制作用,而且二者对盈余管理的抑制作用存在替代效应。最后,本文从上市公司内部控制、事务所审计、外部监管三个角度提出了相应的治理建议。
[Abstract]:In recent years, domestic and foreign fraud cases have sprung up in endlessly. Many foreign companies, including Enron Corporation of the United States of America in 2001, counterfeiting enterprises in the financial crisis of 2007, and shares in Lantian, Sanlu milk powder and many other domestic companies have suffered serious economic and credit losses due to financial fraud. In order to improve the quality of accounting information and reduce the degree of earnings management, China has joined the army of revised internal control act. Therefore, as an important internal governance mechanism-internal control in China began to receive attention. As an independent third party regulator, external audit plays the same role as internal control in restraining earnings management. Investors will focus on the quality of audit reports issued by auditors and whether they are complete and reliable. Can check out earnings management and other behavior. Based on the principal-agent theory, information asymmetry theory and the contract theory of earnings management, this paper puts forward that internal control and external audit can restrain the accounting choice earnings management and the real earnings management. Then we use the manufacturing listed companies in 2012-2014 as a sample to carry out empirical research. In the empirical study, we use the modified cross-section Jones model. The empirical results show that internal control and external audit not only inhibit earnings management alone, but also have a substitution effect on earnings management. Finally, this paper puts forward the corresponding governance suggestions from three angles: internal control, firm audit and external supervision.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.7;F239.4

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