不同动机盈余管理与审计意见
[Abstract]:As a regular behavior of earnings regulation, earnings management has been paid much attention by academic circles. Looking at the relevant literature of earnings management at home and abroad, we can find that most of the topics involved in earnings management nowadays tend to focus on opportunistic motivation, but very little attention is paid to other earnings management motives that may be helpful to the development of enterprises. In order to convey the good news to the market, managers will use earnings management to beautify the business performance of the company, of course, in this process, the management of self-interest behavior of earnings management. Then, the management takes the self-interest as the first, and then the opportunistic earnings management, which may cause losses to the company and its stakeholders, and the non-opportunistic earnings management, which is consistent with the goal of maximizing the value of the enterprise. Is there any difference in the audit opinion? In view of the fact that the literature on the classification of the two motivations involved in earnings management has not thoroughly studied the distinction between the two motivations, this paper explores the relationship between earnings management with different motivations and the audit opinion. Firstly, this paper introduces the variable of enterprise value to analyze and compare the earnings management of two kinds of motivation. Managers can manipulate accrual items on the basis of self-profit motive (opportunism) in order to realize their own interests. The stronger the degree of earnings management under self-interest behavior, the smaller the enterprise value is, which is a "bad" earnings management motivation. The influence of earnings management on enterprise value can also be realized by transferring enterprise information to the market by accrual items. Under this kind of "good" earnings management motivation, the stronger the degree of earnings management is, the greater the enterprise value is. With the improvement of relevant audit laws and regulations and the development of the capital market, the requirements of auditors become more stringent. Risk-oriented audit urges auditors to pay more attention to various risks in the practice process, and pay more attention to earnings management activities. The relationship between earnings management and audit opinion is a common research topic in academic circles. However, there is no more accurate conclusion on the relationship between them. Starting from two different motivational earnings management of opportunism and non-opportunism, this paper probes into the correlation between earnings management and audit opinions. The empirical results show that earnings management with opportunistic motivation is more likely to be issued a non-standard audit report. On the other hand, there is no significant correlation between audit opinion and non-opportunistic motivation earnings management.
【学位授予单位】:首都经济贸易大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F275;F239.4
【参考文献】
相关期刊论文 前10条
1 林翔;张雅思;;高管薪酬、关联交易和企业价值的实证研究——基于创业板上市公司[J];商;2016年12期
2 黄芳;章贵桥;;关联交易、新审计准则与审计意见——来自2006~2012年A股上市公司的经验证据[J];证券市场导报;2015年06期
3 董淑兰;左丹;;盈余管理与公司价值关系研究——基于生命周期的视角[J];会计之友;2015年08期
4 倪敏;黄世忠;;非机会主义动机盈余管理:内涵分析与实证研究述评[J];审计与经济研究;2014年01期
5 曹琼;卜华;杨玉凤;刘春艳;;盈余管理、审计费用与审计意见[J];审计研究;2013年06期
6 张斌成;白少卫;黄谦;;中国企业盈余管理方法选择与企业价值关系的实证研究——基于沪市A股的数据[J];统计与信息论坛;2013年06期
7 刘汉洋;;盈余质量与企业价值关系的实证研究[J];财经界(学术版);2012年06期
8 薄仙慧;吴联生;;盈余管理、信息风险与审计意见[J];审计研究;2011年01期
9 朱景锋;赵文平;;基于权衡理论视角下的最优盈余管理模型存在性检验[J];中国乡镇企业会计;2011年01期
10 高洁;;关联交易对企业价值的影响——基于中国上市公司的实证研究[J];税务与经济;2008年05期
相关硕士学位论文 前3条
1 吕荣霞;盈余质量对企业价值影响的实证研究[D];哈尔滨工业大学;2013年
2 尚柏宇;盈余质量对企业价值的影响研究[D];江苏大学;2011年
3 吴继儒;基于关联交易的盈余管理与企业价值研究[D];新疆财经大学;2009年
,本文编号:2187397
本文链接:https://www.wllwen.com/jingjilunwen/sjlw/2187397.html