盈余管理与外部审计相关性的实证分析  

An Empirical Study of the Relationship Between Earnings Management and External Audit

作　　者：林永坚[1] 

机构地区：[1]厦门理工学院经济与管理学院,福建厦门361024

出　　处：《厦门理工学院学报》2016年第2期18-23,共6页Journal of Xiamen University of Technology

基　　金：厦门理工学院社会科学研究项目(E2014091)

摘　　要：以我国上市公司A股2007—2012年的数据,对上市公司的盈余管理行为与外部审计之间的关系进行实证研究。结果显示:上市公司被出具"非标意见"的概率与其应计盈余管理的程度显著正相关,与其真实盈余管理的程度相关不显著。相比本土会计师事务所,由国际四大会计事务所审计的上市公司真实盈余管理程度显著更低。表明相比真实盈余管理行为,外部审计对应计盈余管理行为的治理作用更为显著;而对于更为隐蔽的真实盈余管理行为,国际四大会计事务所发挥了更为显著的治理作用。An empirical study of the relationship between earnings management of listed companies and external audit using data of A-shares of China's Mainland from 2007—2012. The results show that the frequency of receiving modified audit opinions by list companies is significantly positively associated with extent of accrual-based earnings management, and not significantly positively associated with the extent of their real earnings management. Furthermore,listed companies audited by the big four accounting firms exhibit an even lower extent of real earning management. It suggests that external auditors play a significant role on accrualbased earnings management rather than on real earnings management while the big four accounting firms exercise a stronger influence on the more subtle real earnings management of listed companies.

关 键 词：应计盈余管理 真实盈余管理 外部审计 国际四大会计事务所 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]