金融危机前后盈余管理与审计质量的比较研究  

A Comparative Study of Earnings Management and Audit Quality Before and After the Financial Crisis

作　　者：路军[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《广东商学院学报》2010年第5期90-96,F0003,共8页Journal of Guangdong University of Business Studies

摘　　要：能否揭示企业的盈余管理行为是判断审计质量高低的重要标准之一。针对金融危机爆发前后上市公司盈余管理及其与审计意见的相关性问题,通过选取2006年～2007年和2008年～2009年金融危机前后的沪深两市A股上市公司为样本进行比较分析发现,相比金融危机前,危机期间有更多的上市公司参与了盈余管理而且盈余管理的整体幅度更大,但注册会计师并未像金融危机前那样报告企业的盈余管理行为,针对盈余管理的审计质量有所下降。One of the important standard that audit quality is measured is that whether audit opinion can reveal the earnings management behavior of a company.To study the earnings management of listed companies,and the relationship between earnings management and audit opinion before and after the financial crisis,this paper conducts a comparative analysis based on the financial data of Chinese A-shares listed companies of Shanghai and Shenzhen Securities Exchanges within two periods： 2006-2007 and 2008-2009 which represent the situation before and after the financial crisis respectively.The results show that compared with pre-crisis,earnings management is more common and the range of earnings management is greater during the financial crisis;unlike pre-crisis,the certified public accoutants hadn＇t report the earnings management behavior of a corporation during the financial crisis,the audit quality aimed at earnings management had declines.

关 键 词：盈余管理 审计质量 审计意见 金融危机 

分 类 号：F275.2[经济管理—企业管理]