上市公司运用税收筹划进行操控盈余的行为对审计质量的影响

发布时间：2018-12-10 18:39

【摘要】：在监管部门持续加大打击上市公司财务舞弊力度的背景下,上市公司采用税收筹划等较为隐秘手段进行盈余操控的行为逐渐增多。本文运用我国A股上市公司2010-2014年的数据实证检验了审计质量与上市公司运用税收筹划进行盈余操控行为的关系。结果发现:整体而言,代表审计质量的审计收费、事务所规模、审计意见都与会税差异(税收筹划程度)正相关,且高税率样本下三者与后者仍然正相关,但是低税率样本下三者不再与后者相关。进一步地,相对于国有企业,高质量审计下非国有企业的会税差异程度更高,即其运用税收筹划进行盈余操控的动机更强烈。这表明:外部审计质量受到上市公司通过税收筹划进行盈余操控行为的影响,而且高税负的上市公司其盈余操控程度更高,审计质量也更高。该发现在客观上可以为监管部门提高会计信息治理质量提供一定的决策参考。
[Abstract]:Under the background that the regulatory authorities continue to crack down on the financial fraud of listed companies, the behavior of earnings manipulation by tax planning and other more secretive means is gradually increasing. This paper empirically tests the relationship between audit quality and earnings manipulation by tax planning using the data of A share listed companies in China from 2010 to 2014. The results show that, on the whole, the audit fees representing the audit quality, the size of the firm, and the audit opinions are all positively related to the tax differences (tax planning degree), and the higher tax rate samples are still positively correlated with the latter. But the three are no longer associated with the latter in the low-tax sample. Furthermore, compared with the state-owned enterprises, the difference of tax in non-state-owned enterprises under high quality audit is higher, that is, the motive of using tax planning to manipulate earnings is stronger. This indicates that the external audit quality is affected by the earnings manipulation by the listed companies through tax planning, and the listed companies with high tax burden have higher degree of earnings manipulation and higher audit quality. The findings can objectively provide a certain decision reference for the supervision department to improve the quality of accounting information governance.
【作者单位】：重庆工商大学会计学院;
【基金】：教育部人文社科基金项目(09xjc790021) 重庆市自然科学基金项目(cstc2012jj A1547) 重庆市社会科学规划项目(2011YBJI019) 教育部规划项目(10YJA790191) 重庆市教委科技项目(KJ1400620) 重庆工商大学会计学院规划项目(201101)等的资助
【分类号】：F239.4;F275

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