审计任期与盈余管理关系实证研究 ——基于制造业C7类上市公司首次执行新会计准则的经验证据.docVIP

审计任期与盈余管理关系实证研究 ——基于制造业C7类上市公司首次执行新会计准则的经验证据 暨南大学硕士论文审计任期与盈余管理关系实证研究 摘要 安然事件后,世界各国纷纷出台强制性审计轮换制度,以限制审计任期过长,提 高审计质量。本文在新会计准则首次执行、证监会和注册会计师协会对此严加监管的 背景下,研究事务所审计任期与盈余管理的关系。 新会计准则的首次执行要求对一些科目进行追溯调整、重编报表并披露,这加大 了上市公司盈余管理的空间。那么,会计师事务所是否会因为任期较长而纵容上市公 司的盈余管理行为,从而损害审计质量?本文以 2007年沪深两市机械、设备、仪表 制造业C7上市公司为样本,采用截面 Jones模型,在控制了公司资产规模、总资产 收益率、资产负债率、总应计利润绝对值等因素对盈余管理的影响后发现:会计师事 务所审计任期与上市公司盈余管理之间存在显著负相关关系。并在此基础上提出了一 些政策建议。关键词:首次执行新会计准则, 盈余管理, 审计任期,审计质量 I PDF 文件使用 pdfFactory Pro 试用版本创建 //0.暨南大学硕士论文审计任期与盈余管理关系实证研究 ABSTRACT After the occurence of the bankrupt of Enron, many countries all over the world set up mandatory auditing rotation to limit long auditing tenure and improve the auditing quality.This paper study on the relationship between audit-firm tenure and earnings management under the background that the initial implementation of new accounting standards and CSRC and CICPA strengthen monitoringThe inital implementation of new accounting standards requires the retrorespective adjustment for some subjects and financial restatements and relevant disclosure, which enlarge the room for the listed companies to manipulate profit, then whether CPAs’ firm could allow listed companies’ profit manipulation behaviour,impairing the auditing qualityThis paper selects a branch of manufacturing industry in A-shares in 2007 as samples,which is C7 according to the classfication of CSRC. After controlling variables which affect discretionary accruals such as company size, return on assets,financial risk,etc, this paper finds that there is significantly negative relationship between the audit-firm tenure and earning management. With the analysis of this outcome, valueable policy has been suggestedKey words: the initial implementation of new acounting standards, earnings management, auditing tenure, auditing quality II PDF 文件使用 pdfFactory Pro 试用版本创建 //.暨南大学硕士论文审计任期与盈余管理关系实证研究目录摘要I ABSTRACT.II 目录III 1 绪论 1 1.1 研究背景1 1.2 研究目的和意义2 1.3 研究方法和本文的创新点2 1.