本文選題：產(chǎn)權(quán)性質(zhì) + 會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)業(yè)務(wù)的日趨復(fù)雜,上市公司的盈余管理操作方式也變得更加難以識(shí)別。企業(yè)的高管出于不同的動(dòng)機(jī),會(huì)對(duì)盈余信息進(jìn)行操縱,這在一定程度上扭曲了會(huì)計(jì)信息,使得上市公司披露的財(cái)務(wù)信息不再真實(shí)和可靠。盈余管理一般分為應(yīng)計(jì)盈余管理和真實(shí)盈余管理,應(yīng)計(jì)盈余管理可以通過(guò)完善法規(guī)來(lái)加以限制而真實(shí)盈余管理不受到任何約束,它貫穿于企業(yè)的日常生產(chǎn)經(jīng)營(yíng)活動(dòng)之中,難以識(shí)別。真實(shí)盈余管理活動(dòng)中雖然有真實(shí)的生產(chǎn)經(jīng)營(yíng)活動(dòng),但卻不能產(chǎn)生更多的現(xiàn)金流量,這可能會(huì)損害公司的長(zhǎng)遠(yuǎn)發(fā)展�，F(xiàn)有的研究多數(shù)認(rèn)為真實(shí)盈余管理對(duì)公司的發(fā)展造成了更為嚴(yán)重的后果。越來(lái)越多的研究人員和投資者開(kāi)始關(guān)心,我們可以通過(guò)什么樣的方式來(lái)限制上市公司進(jìn)行真實(shí)盈余管理操作。靈活多變的真實(shí)盈余管理操作方式和日益復(fù)雜的生產(chǎn)經(jīng)營(yíng)活動(dòng)不僅給投資者帶來(lái)了困擾,也導(dǎo)致了會(huì)計(jì)師事務(wù)所行業(yè)面臨著越來(lái)越高的審計(jì)失敗風(fēng)險(xiǎn)。如果缺乏必要的行業(yè)知識(shí),會(huì)導(dǎo)致會(huì)計(jì)師事務(wù)所在審計(jì)過(guò)程中不能識(shí)別潛在的風(fēng)險(xiǎn),而無(wú)法對(duì)重大異常事項(xiàng)保持應(yīng)有的關(guān)注。為了適應(yīng)審計(jì)業(yè)務(wù)的新要求,提高風(fēng)險(xiǎn)識(shí)別能力,國(guó)內(nèi)的會(huì)計(jì)師事務(wù)所也開(kāi)始關(guān)注發(fā)展行業(yè)專長(zhǎng)。發(fā)展行業(yè)專長(zhǎng)既是會(huì)計(jì)師事務(wù)所應(yīng)對(duì)日趨復(fù)雜審計(jì)業(yè)務(wù)的經(jīng)營(yíng)策略,也是審計(jì)市場(chǎng)發(fā)展到一定階段必然會(huì)出現(xiàn)的市場(chǎng)現(xiàn)象。就目前國(guó)外多數(shù)研究結(jié)果來(lái)看,會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)在搜集審計(jì)證據(jù)、提高專業(yè)判斷能力、識(shí)別盈余管理活動(dòng)等方面能夠發(fā)揮積極作用。會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)是否能夠限制上市公司進(jìn)行真實(shí)盈余管理操作,本文結(jié)合中國(guó)的背景,從產(chǎn)權(quán)性質(zhì)異質(zhì)性的角度來(lái)研究我國(guó)會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)與真實(shí)盈余管理的關(guān)系。本文首先介紹了研究背景和目前的研究成果,然后闡述了與真實(shí)盈余管理和會(huì)計(jì)師事務(wù)行業(yè)專長(zhǎng)的相關(guān)理論基礎(chǔ),進(jìn)而提出本文的研究假設(shè)。最后以2011-2015年連續(xù)5年的數(shù)據(jù),采用描述性統(tǒng)計(jì)、線性回歸等方法進(jìn)行了實(shí)證研究,發(fā)現(xiàn)會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)能對(duì)真實(shí)盈余管理行為有較強(qiáng)的抑制作用,對(duì)不同的真實(shí)盈余管理操作方式的抑制效果不同。另外,產(chǎn)權(quán)性質(zhì)對(duì)會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)的發(fā)揮具有重要影響,相比于國(guó)有企業(yè),在非國(guó)有企業(yè)中會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)對(duì)上市公司真實(shí)盈余管理的抑制作用發(fā)揮得更好。
[Abstract]:With the increasing complexity of economic business, the operating mode of earnings management of listed companies has become more difficult to identify. Corporate executives manipulate earnings information for different motives, which distorts accounting information to a certain extent and makes the financial information disclosed by listed companies no longer true and reliable. Earnings management is generally divided into accrual earnings management and real earnings management. Accrual earnings management can be restricted by perfecting laws and regulations, and real earnings management is not subject to any restriction. It runs through the daily production and operation activities of enterprises. Difficult to identify. Although there are real production and management activities in the real earnings management activities, it can not produce more cash flow, which may damage the long-term development of the company. Most of the existing studies believe that real earnings management has more serious consequences for the development of companies. More and more researchers and investors are concerned about how we can restrict the real earnings management of listed companies. The flexible and changeable operation mode of real earnings management and the increasingly complex production and management activities not only bring troubles to investors, but also lead to the accounting firm industry facing a higher and higher risk of audit failure. If the necessary knowledge of the industry is lacking, the accounting firm will not be able to identify the potential risks in the audit process, and can not keep due attention to the major abnormal events. In order to meet the new requirements of audit business and improve the ability of risk identification, domestic accounting firms are also focusing on the development of industry expertise. The development of professional expertise is not only the management strategy of accounting firms to deal with the increasingly complex audit business, but also an inevitable market phenomenon in the development of audit market. According to the results of most foreign studies at present, the profession expertise of accounting firms can play an active role in collecting audit evidence, improving professional judgment ability, identifying earnings management activities and so on. Whether the profession expertise of accounting firms can restrict the real earnings management of listed companies, this paper combines the background of China, From the perspective of heterogeneity of property rights, this paper studies the relationship between professional expertise of accounting firms and real earnings management in China. This paper first introduces the research background and current research results, then expounds the theoretical basis of the real earnings management and accounting profession expertise, and then puts forward the research hypothesis of this paper. Finally, using the data from 2011-2015 for five consecutive years, using descriptive statistics, linear regression and other methods to carry out empirical research, it is found that accounting firm industry expertise can have a strong restraining effect on real earnings management behavior. The inhibition effect of different real earnings management methods is different. In addition, the nature of property rights has an important impact on the play of accounting firm industry expertise, compared with state-owned enterprises, accounting firm industry expertise in non-state-owned enterprises on the real earnings management of listed companies play a better role.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周曉蘇;陳沉;;從生命周期視角探析應(yīng)計(jì)盈余管理與真實(shí)盈余管理的關(guān)系[J];管理科學(xué);2016年01期

2 蔡利;畢銘悅;蔡春;;真實(shí)盈余管理與審計(jì)師認(rèn)知[J];會(huì)計(jì)研究;2015年11期

3 龔啟輝;吳聯(lián)生;王亞平;;兩類盈余管理之間的部分替代[J];經(jīng)濟(jì)研究;2015年06期

4 陳勝藍(lán);馬慧;;競(jìng)爭(zhēng)壓力、規(guī)模經(jīng)濟(jì)性與會(huì)計(jì)師事務(wù)所行業(yè)專長(zhǎng)溢價(jià)[J];會(huì)計(jì)研究;2015年05期

5 李然;;內(nèi)部控制審計(jì)、事務(wù)所行業(yè)專長(zhǎng)與盈余管理[J];會(huì)計(jì)之友;2015年03期

6 王福勝;吉姍姍;程富;;盈余管理對(duì)上市公司未來(lái)經(jīng)營(yíng)業(yè)績(jī)的影響研究——基于應(yīng)計(jì)盈余管理與真實(shí)盈余管理比較視角[J];南開(kāi)管理評(píng)論;2014年02期

7 曹國(guó)華;鮑學(xué)欣;王鵬;;審計(jì)行為能夠抑制真實(shí)盈余管理嗎?[J];審計(jì)與經(jīng)濟(jì)研究;2014年01期

8 劉桂春;葉陳剛;鄒亞生;;審計(jì)質(zhì)量、產(chǎn)權(quán)性質(zhì)與內(nèi)部控制——基于中國(guó)上市公司的經(jīng)驗(yàn)證據(jù)[J];北京工商大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2013年05期

9 唐偉杰;薛永江;;CEO權(quán)利及變更、事務(wù)所行業(yè)專長(zhǎng)與真實(shí)盈余管理[J];財(cái)會(huì)通訊;2013年24期

10 范經(jīng)華;張雅曼;劉啟亮;;內(nèi)部控制、審計(jì)師行業(yè)專長(zhǎng)、應(yīng)計(jì)與真實(shí)盈余管理[J];會(huì)計(jì)研究;2013年04期

相關(guān)碩士學(xué)位論文 前1條

1 趙盼;上市公司高管背景特征與盈余質(zhì)量研究[D];西南財(cái)經(jīng)大學(xué);2012年

，

本文編號(hào)：1818810