制度环境、审计质量与企业盈余预测相关性研究

发布时间：2018-01-31 15:21

本文关键词： 审计质量制度环境盈余预测　出处：《财会通讯》2017年36期 　论文类型：期刊论文

【摘要】：本文选择2010-2015年我国沪深两市A股、B股和H股所有上市企业为研究对象,分析了审计质量与盈余预测之间的相关性,并进一步引入了制度环境,分析了制度环境对审计质量与盈余预测关系的调节效应。研究表明:制度环境的完善能有效提升盈余预测的准确度;审计质量与盈余预测准确度之间显著正相关;制度环境能正向调节审计质量与盈余预测准确度之间的正相关。最后,针对本文的研究结论,结合我国的具体国情,对提升盈余预测准确度提出了相关对策与建议,以期促进我国制度环境的不断完善、审计质量和盈余预测准确度的不断提升。
[Abstract]:In this paper, we choose all listed companies of A-share, B-share and H-share in Shanghai and Shenzhen Stock Exchange from 2010 to 2015 to analyze the correlation between audit quality and earnings forecast. Furthermore, it introduces the institutional environment and analyzes the adjusting effect of the institutional environment on the relationship between audit quality and earnings forecasting. The research shows that the perfection of institutional environment can effectively improve the accuracy of earnings forecasting; There is a significant positive correlation between audit quality and earnings forecasting accuracy. Institutional environment can positively adjust the audit quality and earnings prediction accuracy of the positive correlation. Finally, according to the conclusions of this paper, combined with the specific situation of China. This paper puts forward some relevant countermeasures and suggestions to improve the accuracy of earnings forecasting in order to promote the continuous improvement of the institutional environment and the audit quality and the accuracy of earnings forecasting.
【作者单位】：西南财经大学天府学院;
【分类号】：F239.4;F275
【正文快照】： 一、引言随着上世纪90年代我国上海证券交易所和深圳证券交易所的相继成立,我国的证券市场已经经历了26年的发展。随着全球经济一体化和改革开放的不断推进与发展,我国的资本市场和证券市场正处于飞速发展的良好局面,与之密切相关的证券分析行业也成为公众关注的焦点,对我国众

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