真实活动盈余管理与审计费用

发布时间：2018-06-10 10:22

本文选题：真实活动盈余管理 + 审计费用　；参考：《新疆财经大学》2013年硕士论文

【摘要】：随着我国新会计准则的实施，上市公司进行应计盈余管理的风险和成本加大。越来越多的实证研究发现，公司管理层倾向于选择通过扭曲正常的商业活动或构建真实交易来操控会计盈余，称为真实活动盈余管理（REM）。与应计盈余管理不同的是，这种盈余管理方式能够直接影响企业当期和未来经营现金流量。对于一般投资者而言，这种方式不易被发现，也不易被外部审计师、政策监管者和其他外部利益相关者所察觉。它会造成企业经营活动偏离最优目标，从而严重抑制了企业远期生产经营现金流的能力。文章研究了审计师在审计定价决策中，是否会考虑客户公司进行真实活动盈余管理所带来的潜在诉讼风险，进而提高审计服务定价。真实活动盈余管理与较高的审计费用相关。因为在一定程度上它反映了管理层的机会主义行为，在未来期间不易被识别并且与审计师承担的诉讼风险相关（Gul et al，2003）。因此，管理层盈余管理手段的转变对审计师关于诉讼风险的评估和审计定价决策产生了很大影响。假定审计师会对公司真实盈余管理方式保持相应的敏感性并且有更大的动力去理解和发现公司真实盈余管理迹象，鉴于真实盈余管理是一种更为严重的破坏企业价值的盈余管理方式，一旦审计师理解和发现，他们会对真实盈余管理程度高的上市公司收取较高的审计服务费用。文章预期真实盈余管理与审计费用的正相关关系存在的话，审计师通常会发现客户公司真实盈余管理迹象，，并且对其财务报告出具“非标准”审计意见。鉴于真实盈余管理对企业价值的危害性和会计盈余质量对的投资决策重要性，识别并报告上市公司真实盈余管理行为是审计师保持审计独立性和保证审计质量的重要表现，对于规范审计市场和证券市场具有重要意义。
[Abstract]:With the implementation of new accounting standards in China, the risks and costs of accrual earnings management for listed companies are increased. More and more empirical studies show that managers tend to manipulate accounting earnings by distorting normal business activities or constructing real transactions, which is called real earnings management. Different from accrual earnings management, this earnings management mode can directly affect the current and future operating cash flow. For retail investors, this approach is not easy to detect by external auditors, policy regulators and other external stakeholders. It will cause the business activities deviate from the optimal target, thus seriously constraining the cash flow ability of the long-term production and operation of the enterprise. This paper studies the auditor's ability in the audit pricing decision. Whether to consider the potential litigation risk caused by the real earnings management of client companies, and then improve the pricing of audit services. Real activity earnings management is associated with higher audit costs. Because to some extent it reflects management opportunism, it is not easy to identify in the future and is related to the litigation risks borne by auditors. Therefore, the change of management earnings management means has a great impact on auditor's assessment of litigation risk and audit pricing decision. It is assumed that auditors will be sensitive to the actual earnings management methods and have a greater incentive to understand and discover signs of real earnings management. In view of the fact that real earnings management is a more serious form of earnings management that undermines the value of an enterprise, once the auditor understands and discovers, They charge higher audit service fees for listed companies with high level of real earnings management. If there is a positive correlation between real earnings management and audit fees, auditors usually find evidence of real earnings management in client companies. And to its financial report issued a "non-standard" audit opinion. In view of the harmfulness of real earnings management to enterprise value and the importance of accounting earnings quality in investment decision-making, identifying and reporting real earnings management behavior of listed companies is an important performance for auditors to maintain audit independence and ensure audit quality. It is of great significance to standardize the audit market and the securities market.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4

【参考文献】