審計意見與盈余管理的相關性研究
發(fā)布時間：2018-09-01 06:19
【摘要】：盈余管理的實證研究起源于西方,但是隨著我國經(jīng)濟的快速發(fā)展,基于我國資本市場的大環(huán)境下的盈余管理實證研究引起了許多學者的研究興趣,盈余管理由于是運用法律法規(guī)的漏洞及其選擇性進行盈余的調(diào)節(jié),這看似是合法且毋庸置疑的,但是對于依靠企業(yè)的財務報表獲取信息的報表使用者來說,它顯得極不合理。財務報表的存在意義在于向財務報表使用者真實公允的反映企業(yè)的財務狀況、經(jīng)營成果及其現(xiàn)金流量,可是企業(yè)運用盈余管理行為來美化修飾企業(yè)的財務報表以滿足企業(yè)上市、配股以及其他私人目的,這必然導致財務報表中存在水分,即財務報表向財務報表使用者所傳達的信息并不能真實公允的反映企業(yè)的真實狀況。由于大部分的財務報表使用者非企業(yè)內(nèi)部人員,都是身企業(yè)外部環(huán)境中,他們無法識別企業(yè)是否運用了盈余管理行為,這時他們希望外部監(jiān)督者—注冊會計師能夠幫助他們識別出企業(yè)的盈余管理行為以證明上市公司出具的財務報表中所傳遞的信息的可信賴程度,從而提出了注冊會計師能夠識別出上市公司盈余管理的行為的研究目的,即盈余管理程度高的上市公司更容易被注冊會計師出具非標準的審計意見。同時由于我國上市公司涉及十幾種行業(yè)類型,每種行業(yè)的上市公司的經(jīng)營方式不同,所處的經(jīng)營環(huán)境和行業(yè)環(huán)境更是千差萬別,這使得每個行業(yè)有其自身的特點,財務報告使用者對于不同行業(yè)上市公司的所需要關注的信息不同,而他們對信息需求的不同導致注冊會計師對于不同行業(yè)的上市公司的關注點不同,對于注冊會計師所關注的重點上市公司可能采用不同的盈余管理的方式去掩蓋和修飾,不同方式的盈余管理可能就會造成注冊會計師發(fā)現(xiàn)盈余管理程度的不同,即有的行業(yè)注冊會計師更容易發(fā)現(xiàn)上市公司的盈余管理行為的跡象,有的隱藏較深,發(fā)現(xiàn)比較困難,考慮到不同行業(yè)的自身經(jīng)營及環(huán)境特點,必然導致對于注冊會計師識別上市公司的盈余管理行為產(chǎn)生不同影響,因而提出針對不同行業(yè)的上市公司,注冊會計師對盈余管理的敏感程度有所差異的研究觀點。 本文圍繞著提出的上述研究觀點,對于以往有關審計意見和盈余管理的國內(nèi)外學者的文獻進行回顧和總結(jié),并且就盈余管理的方式、動因等多方面進行了重新的理論分析,為本文的研究奠定堅實的理論基礎。本文選取2010年滬深兩市上市公司做為研究樣本,運用實證研究理論和方法,通過回歸分析來研究審計意見與盈余管理的相關,從而得出注冊會計師能夠擁有識別上市公司的盈余管理行為的能力,同時引入多個與之相關的控制變量,以觀察這些加入的變量對審計意見類型的影響�；谏鲜龅幕貧w分析,從原有的研究樣本中選取制造業(yè)的上市公司作為研究樣本再進行回歸分析研究,以識別針對不同行業(yè)的上市公司,注冊會計師對于盈余管理的敏感程度存在差別。 文章最后就本文研究存在的局限性進行了闡述,為以后研究提供借鑒,同時結(jié)合我國當前的資本市場狀況、法律法規(guī)的健全性以及注冊會計師專業(yè)能力等方面提出了相應的政策和建議,一方面有效地抑制上市公司的過度的盈余管理行為,降低上市公司進行盈余管理的機會,另一方面提高注冊會計師專業(yè)勝任能力以及職業(yè)道德素養(yǎng),能夠更好的促進注冊會計師針對上市公司的盈余管理行為的識別能力的提升。
[Abstract]:The empirical study of earnings management originated from the west, but with the rapid development of our economy, the empirical study of earnings management based on the environment of our capital market has aroused the interest of many scholars. Because of the loopholes of laws and regulations and their selective adjustment of earnings, earnings management seems to be legitimate and unnecessary. It is doubtful, but it is very unreasonable for the users who rely on the financial statements to obtain information. The significance of financial statements lies in reflecting the financial situation, operating results and cash flow of the enterprise fairly and truly to the users of financial statements, but the enterprise uses earnings management behavior to beautify and modify the enterprise. Financial statements satisfy the listing, rights issue and other private purposes of an enterprise, which inevitably leads to the existence of moisture in the financial statements, i.e. the information conveyed by the financial statements to the users of the financial statements does not reflect the true state of the enterprise fairly and truly. In the environment, they can not identify whether the enterprise has used earnings management behavior, and they hope that the external supervisor-CPA can help them to identify the earnings management behavior of the enterprise to prove the credibility of the information conveyed in the financial statements issued by the listed company, thus putting forward that the CPA can identify the earnings management behavior of the enterprise. The purpose of studying earnings management behavior of listed companies is that listed companies with high earnings management level are more likely to be issued non-standard audit opinions by certified public accountants. This makes each industry has its own characteristics. Users of financial reports need to pay attention to different information of Listed Companies in different industries, and their different information needs lead to CPAs'different concerns about Listed Companies in different industries, and CPAs' focus on Listed Companies in different industries. Different ways of earnings management may be used to cover up and modify earnings management, and different ways of earnings management may lead to different degrees of earnings management. Certified Public Accountants in some industries are more likely to find signs of earnings management behavior of listed companies, and some are more hidden and difficult to find, considering the different professions. The characteristics of the industry's own operation and environment inevitably lead to different impacts on the CPA's earnings management behavior in identifying listed companies. Therefore, this paper puts forward the research viewpoint that the CPA's sensitivity to earnings management varies according to the listed companies in different industries.
This paper reviews and summarizes the previous literature on audit opinions and earnings management both at home and abroad, and makes a new theoretical analysis on the ways and motivations of earnings management, which lays a solid theoretical foundation for this study. As a research sample, using empirical research theory and method, this paper studies the correlation between audit opinions and earnings management through regression analysis, and then draws the conclusion that CPAs can identify earnings management behavior of listed companies, and introduces several related control variables to observe these added variables on audit. Based on the above regression analysis, this paper selects listed companies in manufacturing industry as research samples and then makes a regression analysis to identify the sensitivity of CPAs to earnings management for listed companies in different industries.
In the end, the paper expounds the limitations of this study, and provides reference for future research. At the same time, combined with the current situation of China's capital market, the perfection of laws and regulations and the professional ability of certified public accountants, it puts forward corresponding policies and suggestions. On the one hand, it effectively restrains excessive earnings management banks of listed companies. In order to reduce the opportunity of earnings management of listed companies, on the other hand, to improve the professional competence and professional ethics of certified public accountants can better promote the recognition of earnings management behavior of listed companies.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4;F275;F224
本文編號：2216370
[Abstract]:The empirical study of earnings management originated from the west, but with the rapid development of our economy, the empirical study of earnings management based on the environment of our capital market has aroused the interest of many scholars. Because of the loopholes of laws and regulations and their selective adjustment of earnings, earnings management seems to be legitimate and unnecessary. It is doubtful, but it is very unreasonable for the users who rely on the financial statements to obtain information. The significance of financial statements lies in reflecting the financial situation, operating results and cash flow of the enterprise fairly and truly to the users of financial statements, but the enterprise uses earnings management behavior to beautify and modify the enterprise. Financial statements satisfy the listing, rights issue and other private purposes of an enterprise, which inevitably leads to the existence of moisture in the financial statements, i.e. the information conveyed by the financial statements to the users of the financial statements does not reflect the true state of the enterprise fairly and truly. In the environment, they can not identify whether the enterprise has used earnings management behavior, and they hope that the external supervisor-CPA can help them to identify the earnings management behavior of the enterprise to prove the credibility of the information conveyed in the financial statements issued by the listed company, thus putting forward that the CPA can identify the earnings management behavior of the enterprise. The purpose of studying earnings management behavior of listed companies is that listed companies with high earnings management level are more likely to be issued non-standard audit opinions by certified public accountants. This makes each industry has its own characteristics. Users of financial reports need to pay attention to different information of Listed Companies in different industries, and their different information needs lead to CPAs'different concerns about Listed Companies in different industries, and CPAs' focus on Listed Companies in different industries. Different ways of earnings management may be used to cover up and modify earnings management, and different ways of earnings management may lead to different degrees of earnings management. Certified Public Accountants in some industries are more likely to find signs of earnings management behavior of listed companies, and some are more hidden and difficult to find, considering the different professions. The characteristics of the industry's own operation and environment inevitably lead to different impacts on the CPA's earnings management behavior in identifying listed companies. Therefore, this paper puts forward the research viewpoint that the CPA's sensitivity to earnings management varies according to the listed companies in different industries.
This paper reviews and summarizes the previous literature on audit opinions and earnings management both at home and abroad, and makes a new theoretical analysis on the ways and motivations of earnings management, which lays a solid theoretical foundation for this study. As a research sample, using empirical research theory and method, this paper studies the correlation between audit opinions and earnings management through regression analysis, and then draws the conclusion that CPAs can identify earnings management behavior of listed companies, and introduces several related control variables to observe these added variables on audit. Based on the above regression analysis, this paper selects listed companies in manufacturing industry as research samples and then makes a regression analysis to identify the sensitivity of CPAs to earnings management for listed companies in different industries.
In the end, the paper expounds the limitations of this study, and provides reference for future research. At the same time, combined with the current situation of China's capital market, the perfection of laws and regulations and the professional ability of certified public accountants, it puts forward corresponding policies and suggestions. On the one hand, it effectively restrains excessive earnings management banks of listed companies. In order to reduce the opportunity of earnings management of listed companies, on the other hand, to improve the professional competence and professional ethics of certified public accountants can better promote the recognition of earnings management behavior of listed companies.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4;F275;F224
【參考文獻】
相關期刊論文 前10條
1 林鐘高,徐正剛;公司治理結(jié)構(gòu)下的盈余管理[J];財經(jīng)科學;2002年04期
2 李維安,王新漢,王威;盈余管理對審計意見的影響[J];財經(jīng)論叢(浙江財經(jīng)學院學報);2005年01期
3 李維安,王新漢,王威;盈余管理與審計意見關系的實證研究——基于非經(jīng)營性收益的分析[J];財經(jīng)研究;2004年11期
4 周兵;王德義;;盈余管理與審計意見關系的實證研究[J];財會月刊;2005年29期
5 張長海;吳順祥;;盈余管理方向與審計意見的關系研究[J];財會月刊;2010年24期
6 何紅渠,張志紅;有關審計意見識別盈余管理能力的研究——來自滬市制造業(yè)的經(jīng)驗證據(jù)[J];財經(jīng)理論與實踐;2003年06期
7 吳水澎;李奇鳳;;國際四大、國內(nèi)十大與國內(nèi)非十大的審計質(zhì)量——來自2003年中國上市公司的經(jīng)驗證據(jù)[J];當代財經(jīng);2006年02期
8 張若欽;周遵龍;;注冊會計師是否發(fā)現(xiàn)了盈余管理——來自中國上市公司的證據(jù)[J];市場論壇;2009年02期
9 李東平,黃德華,王振林;“不清潔”審計意見、盈余管理與會計師事務所變更[J];會計研究;2001年06期
10 孟焰,張莉;對非經(jīng)常性損益確認與披露問題的探討[J];會計研究;2003年12期
，本文編號：2216370
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/2216370.html
最近更新
教材專著
