本文選題：審計師變更　切入點：盈余操縱　出處：《管理世界》2007年09期 　論文類型：期刊論文

【摘要】：以1999~2004年間我國A股上市公司為樣本,對審計師變更、盈余操縱與審計師獨立性之間的關(guān)系進行實證檢驗,結(jié)果發(fā)現(xiàn):(1)上市公司能夠通過更換審計師達到操縱盈余的目的,同時后任審計師對此并未保持應(yīng)有的謹(jǐn)慎;(2)變更審計師當(dāng)年報告盈利的公司,其操控性應(yīng)計利潤在變更前相對較低,而變更后得以顯著增長,且增長主要來自于對資產(chǎn)減值準(zhǔn)備、非經(jīng)常性損益項目的利潤調(diào)節(jié);(3)與此相反,變更審計師當(dāng)年報告虧損的公司,在變更當(dāng)年存在調(diào)低收益的"清洗"活動。這些研究結(jié)果表明:審計師變更與前任審計師的穩(wěn)健性有關(guān),且這種變更行為損害了后任審計師的獨立性。
[Abstract]:Taking A share listed companies in China from 1999 to 2004 as samples, the paper makes an empirical test on the relationship between auditor change, earnings manipulation and auditor independence. The results show that the listed companies can manipulate earnings by changing auditors. At the same time, the subsequent auditor did not maintain the due care to change the auditor's profits in the current year, and the operating accrued profit was relatively low before the change and increased significantly after the change. And the increase is mainly due to the reserve for impairment of assets, the profit adjustment for non-recurring profit and loss items. In contrast, companies that changed auditors to report losses in the year, These results show that the change of auditors is related to the robustness of the former auditor, and the change behavior damages the independence of the subsequent auditor.
【作者單位】： 重慶大學(xué)經(jīng)濟與工商管理學(xué)院;重慶大學(xué)經(jīng)濟與工商管理學(xué)院;
【分類號】：F832.51;F239.4

【參考文獻】

相關(guān)期刊論文 前6條

1 戴德明,毛新述,鄧t，

本文編號：1607832