内部控制、会计师事务所选择与真实盈余管理——基于深市A股上市公司的经验证据  

Internal Control,Choice of Accounting Firms and Real Earnings Management: Based on the Data of A-shared Listed Corporations in Shenzhen Share Exchange

作　　者：曹国华[1] 骆连虎 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《南京审计学院学报》2015年第3期45-52,共8页journal of nanjing audit university

基　　金：国家自然科学基金重点项目(71232004)

摘　　要：利用我国深圳交易所A股上市公司财务数据,考察公司内部控制以及会计师事务所选择与企业真实盈余管理活动之间的关系,结果显示:内部控制质量的提高有助于抑制真实盈余管理行为,内部控制质量高的公司与聘请高质量审计师之间没有显著关系;总的来说,内部控制质量和高质量的审计师都能抑制真实盈余管理行为,且二者在抑制真实盈余管理过程中存在替代关系;内部控制以及审计师的作用受到会计师事务所注册地与上市公司注册地是否在同一省区的影响。This paper uses the financial data of China＇s listed companies from SZSE in 2011, and tests the relationship among intemal control, auditor choice and real earnings management. The results show that the higher the internal control is, the lower the real earnings management is, and there is no obvious relationship between internal control and auditor choice. In general, both internal control and auditor choice can restrain the real earnings management, and one of them can take the place of the other in such a process. What＇s more, we find the evidence of region background influences these relationship, namely, the role of internal control and the auditor is affected by the fact whether the registered accounting firm and the registered listed corporation are in the same province or region.

关 键 词：内部控制质量 会计师事务所选择 真实盈余管理 应计盈余管理 独立审计 财务报告质量 审计师 质量 

分 类 号：F239.4[经济管理—会计学]