公允价值计量层次.审计师行业专长与盈余管理  

Fair Value Measurement Hierarchy,Auditor Industry Expertise and Earnings Management

作　　者：王守海[1] 李淑慧[1] 徐晓形 Wang Shouhai;Li Shuhui;Xu Xiaotong

机构地区：[1]山东财经大学会计学院,250014

出　　处：《审计研究》2020年第5期86-95,共10页Auditing Research

基　　金：教育部人文社科规划基金一般项目(项目批准号:19YJA790083)资助。

摘　　要：公允价值计量层次信息越来越受到资本市场投资者的关注。本文利用2007〜2017年金融类上市公司公允价值计量层次数据,考察了公允价值计量层次对盈余管理的影响,并进一步检验了审计师行业专长对公允价值计量层次与盈余管理关系的调节效应。研究发现,公允价值计量资产和负债的比例越高,上市公司进行盈余管理的程度越大;使用第三层次公允价值计量比第一、二层次公允价值计量对盈余管理的正向影响更大;进一步研究还发现,审计师行业专长并不能有效的抑制上市公司通过运用公允价值计量进行盈余管理的行为。本文研究结论拓展了公允价值会计准则实施的经济后果与盈余管理文献,所提出的政策建议对我国公允价值会计准则和审计准则的完善和进一步鼓励会计师事务所做大做强、发挥行业专长具有一定的借鉴意义。Fair value measurement hierarchy information has increasingly attracted the attention from the capital market investors.By using fair value measurement hierarchy data of listed financial companies from 2007 to 2017,this paper examines the impact of fair value measurement hierarchy on earnings management,and further tests the moderating effect of auditor industry expertise on fair value measurement hierarchy and earnings management.It is found that there is a significantly positive correlation between fair value measurement and earnings management,and the third level of fair value measurement has a greater positive impact on earnings management than the first and second levels of fair value measurement.Further study shows that auditor industry expertise cannot effectively reduce the earnings management by using fair value measurement.The conclusions expand the literature on earnings management and economic consequences of the implementation of fair value accounting standard&The policy suggestions put forward provide reference for improving fair value accounting standards and audit standards,and encouraging accounting firms to become bigger and stronger and give foil play to their industry expertise.

关 键 词：公允价值计量层次 盈余管理 审计师行业专长 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济] F832.51