行业专长、审计任期与真实盈余管理

发布时间：2018-06-18 08:33

  本文选题：行业专长 + 审计任期　； 参考：《中国注册会计师》2016年03期

【摘要】：本文从真实盈余管理的视角考察了审计任期与审计质量之间的关系,并进一步考察了审计师的行业专长对于上述关系的影响。研究结果表明,在整个样本期间,公司的真实盈余管理程度随着审计师任期增长呈现出先降低后增加的情况,但是,在有关审计师强制轮换的"两项规定"出台以后,这种"正U型"的关系消失,取而代之的是显著的负相关关系。进一步的研究还表明,审计师的行业专长能够显著增强较长的审计师任期对于企业真实盈余管理行为的抑制作用。
[Abstract]:This paper examines the relationship between audit tenure and audit quality from the perspective of real earnings management, and further examines the impact of auditors' industry expertise on these relationships. The results show that during the whole sample period, the real earnings management degree of the company decreases first and then increases with the increase of auditor tenure. However, after the introduction of the "two regulations" on the mandatory rotation of auditors, This positive U-type relationship disappears and is replaced by a significant negative correlation. Further studies also show that the industry expertise of auditors can significantly enhance the restraining effect of long tenure of auditors on the real earnings management behavior of enterprises.
【作者单位】： 江西财经大学会计学院;
【基金】：国家自然科学基金项目“企业声誉与财务报告质量”(71462013) 江西省社科规划项目“审计质量对上市公司盈余管理方式选择的影响研究”(14GL45)
【分类号】：F239.1;F275
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本文编号：2034850