盈余管理、关联交易与审计师特征  

Earnings Management,Affiliated Transaction and Auditor Characteristics

作　　者：赵国宇[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《审计与经济研究》2011年第4期38-45,共8页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70372040);教育部新世纪优秀人才支持计划项目(NCET-06-0703);广东商学院校级科研资助项目(10BS79002)

摘　　要：上市公司利用关联交易进行盈余管理必须得到会计师事务所的"配合"才有可能顺利实施,而与之"配合"的审计师因承担更高的审计风险,必以收取更高的审计费用作为补偿。实证研究表明,关联交易是上市公司盈余管理的重要手段,上市公司关联交易量越大,会计师事务所的品牌、规模越有利于抑制公司盈余管理行为,审计任期过长不利于抑制公司盈余管理行为。上市公司关联交易量越大,就越倾向于选择非国际"四大"和国内非"十大"会计师事务所,即小规模会计师事务所是上市公司的选择目标,因盈余管理进行关联交易的上市公司支付了更高水平的审计费用。Affiliated transaction is an important means of earnings management and tuning of listed companies,which can be completed with the help of accounting firms.As the commitment to higher audit risk,auditors charged higher auditing fees as compensation.Empirical studies have shown that affiliated transaction is an important means of earnings management.The greater affiliated trading volume is,the more capable accounting firm＇s name brand and size to inhibit the earnings management of listed companies,but the long term is detrimental to auditing.The greater volume of transactions of public companies,the more inclined to choose non-international ＂Big Four＂ and the domestic non-＂Ten＂ accounting firms.Small-scale CPA is the choice of target by listed companies.The listed companies of earnings management by means of affiliated transaction paid a higher level of auditing fees.

关 键 词：盈余管理 关联交易 审计师选择 审计收费 

分 类 号：F239.43[经济管理—会计学]