产权性质、事务所行业专长与真实盈余管理的关系研究  

Research on the Relationship between Nature of Property Rights,Auditor Industry Expertise and Real Earnings Management

作　　者：钟希余[1] 汪小平 

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《湘潭大学学报（哲学社会科学版）》2017年第6期81-87,99,共8页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：湖南省高校哲学社会科学重点研究基地开放基金课题"基于交易成本理论的内部审计与组织成长研究"(项目编号:12K058)

摘　　要：以2011至2015年中国A股上市公司为研究对象,研究会计师事务所行业专长对不同真实盈余管理操作方式的抑制作用,并进一步探讨产权性质是否会影响会计师事务所行业专长抑制作用的发挥。研究发现:会计师事务所行业专长能够抑制真实盈余管理行为,且对不同真实盈余管理操作方式的抑制作用不同;产权性质会影响到会计师事务所行业专长抑制作用的发挥,与国有企业相比,在非有国企业中会计师事务所行业专长对真实盈余管理的抑制作用发挥得更好。This paper based on A-share listed companies of China from 2011 to 2015 to analyze the inhibitory effect of accounting firm industry expertise on different way of real earnings management. It further analyzed whether the nature of the property rights will affect the accounting firm industry expertise restricting effect. The results show that accounting firm industry expertise can effectively restrain enterprise real earnings management activities. The effect of accounting firm industry expertise on different mode of real earnings management is different. The nature of property rights will affect the accounting firm industry expertise restricting effect.Compared with state-owned enterprises,the professional expertise of accounting firms in non-state-owned enterprises played a better role in curbing real earnings management.

关 键 词：产权性质 会计师事务所行业专长 真实盈余管理 

分 类 号：F239[经济管理—会计学]