审计质量、独立董事与盈余管理  

Audit Quality,Independent Directors and Earnings Management

作　　者：陈姣 CHEN Jiao(School of Economics and Management,Hubei University of Technology,430000,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430000

出　　处：《特区经济》2022年第7期156-160,共5页Special Zone Economy

摘　　要：本文从审计质量和独立董事两个角度出发,研究二者对公司盈余管理行为的影响。通过选取上交所以及深交所2015年初到2020年主板上市公司数量为主要样本,进行相关实证分析,研究三者之前的变量关系,并提出相关建议。最终得出以下结论:第一,审计质量与盈余管理行为负相关。第二,独立董事发表意见次数与盈余管理正相关。第三,独立董事发表意见次数,对审计质量与盈余管理相关性产生影响。This paper examines the impact of audit quality and independent directors on corporate Earnings Management from two perspectives.By selecting the SSE as well as the SZSE in the period from the beginning of2015 to 2020 the number of listed companies on the main board as the main sample,relevant empirical analysis is conducted to study the relationship between the variables before the three.And put forward relevant recommendations.The following conclusions are ultimately drawn:First,Audit quality is negatively related to Earnings Management.Second,The number of opinions issued by independent directors is positively related to Earnings Management.Third,The number of opinions expressed by independent directors has an impact on the correlation between audit quality and Earnings Management.

关 键 词：审计质量 独立董事 应计盈余管理 “四大”会计师事务所 

分 类 号：F271[经济管理—企业管理] F239.4[经济管理—国民经济] F832.51