盈余管理、财务困境与审计费用  

Earnings Management,Financial Distress and Audit Fees

作　　者：杨惠贤[1] 张颖 YANG Huixian;ZHANG Ying(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi 710065,China)

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《西安石油大学学报（社会科学版）》2023年第6期54-63,共10页Journal of Xi’an Shiyou University:Social Science Edition

摘　　要：选取2015—2021年A股上市公司为样本,研究盈余管理与审计费用的关系,并分析了财务困境对二者的调节作用。结果显示:应计与真实盈余管理与审计费用均呈显著正相关关系;财务困境会加强盈余管理对审计费用的正向影响;进一步研究发现,在非国有企业,盈余管理对审计费用的正向作用更显著。This paper selects A-share listed companies from 2015 to 2021 as samples to study the relationship between earnings management and audit fees,and also analyzes the moderating effect of financial distress on the two.The results show that both accrual and real earnings management are positively correlated with audit fees;financial distress will strengthen the positive impact of earnings management on audit expenses.Further research shows that earnings management has a more significant positive effect on audit expenses in non-state-owned enterprises.

关 键 词：应计盈余管理 真实盈余管理 审计费用 财务困境 

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