会计师事务所组织形式与客户企业盈余管理  

Auditors' Organizational Form and Earnings Management of Clients in China

作　　者：刘丹[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《经济问题》2014年第2期115-120,共6页On Economic Problems

摘　　要：以我国2000～2002年A股上市公司作为样本，对会计师事务所组织形式与客户企业盈余管理的关系进行了研究。为了解决盈余管理存在的内生性问题，采用工具变量法进行估计，研究发现：相对有限责任公司制的会计师事务所，经合伙制会计师事务所审计的客户公司，其可操控性盈余显著降低，而且合伙制会计师事务所会显著降低客户企业正向盈余管理的概率。Aiming to investigate the relationship of auditors ’ organizational form and earnings management of clients in China , this paper employs data from 2000 to 2002 of listed companies.The results show that compared with auditors in limited liability fims ,the size of client discretionary accruals audited by auditors in partnership firms are significantly lower .Auditors in partnership firms have significant influence on lowering the probability that cli-ent firms adjust discretionary accruals upward.To get a reliable result ,this paper settles the problem of endogeneity with the instrumental variables methods.

关 键 词：会计师事务所组织形式 审计质量 盈余管理程度 盈余管理方向 

分 类 号：F23[经济管理—会计学]