事务所地域与其对盈余管理的抑制能力  

The Locality of CPA's Firms and Its Ability in Deterring Opportunistic Earnings Management

作　　者：李奇凤[1] 宋琰纹[2] 

机构地区：[1]山东大学管理学院会计系 [2]山东经济学院会计学院

出　　处：《中国会计评论》2007年第1期83-94,共12页China Accounting Review

摘　　要：与西方发达市场相比,我国会计师事务所产生于政府挂靠体制,政府干预过多;上市公司多由国有企业改制而来,国家持股比例较多,上市公司受到当地政府保护等,使得我国的独立审计具有强烈的地域特色,本地事务所多在当地招揽客户,其审计过程明显受到当地政府的干预。鉴于此,我国政府于1999年开始要求会计师事务所与其挂靠单位脱钩,经过这几年的发展,有必要考察目前本地/异地事务所的审计质量差异是否巳消除。本文使用2002—2004年在沪深两市上市的A股公司数据,考察了会计事务所的地域特征对其盈余这理抑制能力的影响。本文使用可操控性应计的绝对值和非经常性损益的绝对值衡量上市公司的盈余管理程度,使用两步回归控制事务所的自选择偏误,结果发现,异地事务所对盈余管理的抑制能力显著强于本地事务所。Compared with western developed market, Chinese CPAs firms were affiliated to government at the beginning , government had heavy influence on external auditors. Most of the listed companies were transformed from traditional state-owned enterprises and there were close ties between them. Under that circumstance, CPAs firms have more local clients, and the auditing process and report type were intervened by the local government. So our government prompted the disaffiliation program in 1999. After all these years, it is necessary to know that if the difference between the audit quality of local CPAs firms＇ and non-local CPAs firms＇ has been eliminated or not. This study examines the effect of locality of the CPAs＇ firms on their ability in deterring opportunistic earnings management based on data of Chinese listed companies the year 2002-2004. The extent of earnings management is measured by the absolute value of discretionary accruals estimated for Jones model and the absolute value of exceptional non-operating earnings. The findings show that under current circumstance, the ability of CPAs＇ firms which do not locate in the same area with their clients in deterring opportunistic earnings management is higher than that of the CPAs＇ firms which locate in the same area with their clients. The method in this paper is improved based on previous research, and a two-stage ＂treatment effect＂ model is used to control the self-selection bias. And the findings show it is necessary to control it.

关 键 词：本地所 异地所 盈余管理 审计质量 

分 类 号：F233[经济管理—会计学]