本文選題：真實(shí)盈余管理　切入點(diǎn)：盈余管理　出處：《東北師范大學(xué)》2016年碩士論文

【摘要】：了解和研究審計(jì)市場(chǎng)是否規(guī)范,可以從審計(jì)費(fèi)用的研究進(jìn)行突破,因此不斷深入和細(xì)化研究影響審計(jì)費(fèi)用的因素,并有針對(duì)性地探索如何規(guī)范審計(jì)收費(fèi)是一個(gè)值得探究的課題。隨著上市公司盈余管理情況越來(lái)越嚴(yán)重,并開(kāi)始對(duì)證券市場(chǎng)帶來(lái)嚴(yán)重不良影響,已經(jīng)有學(xué)者開(kāi)始研究盈余管理對(duì)審計(jì)收費(fèi)的影響,探索審計(jì)活動(dòng)中對(duì)上市公司的盈余管理行為所做出的相關(guān)反應(yīng)。但是此前的研究活動(dòng)更多的還是更注重研究應(yīng)計(jì)盈余管理這種方式對(duì)審計(jì)費(fèi)用產(chǎn)生的影響,而當(dāng)前應(yīng)計(jì)盈余管理的操縱空間被壓縮并逐漸被舍棄,取而代之的是真實(shí)盈余管理,因此迫切需要轉(zhuǎn)變研究的重點(diǎn)去探索真實(shí)盈余管理是否對(duì)審計(jì)費(fèi)用產(chǎn)生影響。本文針對(duì)當(dāng)前證券市場(chǎng)的問(wèn)題,研究我國(guó)上市公司真實(shí)盈余管理對(duì)審計(jì)費(fèi)用的影響,并在此基礎(chǔ)上進(jìn)一步對(duì)比研究國(guó)際“四大”和非“四大”的審計(jì)收費(fèi)水平受到上市公司真實(shí)盈余管理的具體影響程度的區(qū)別。本文利用中國(guó)深滬A股上市公司2013的數(shù)據(jù)和2014的數(shù)據(jù),對(duì)真實(shí)盈余管理是否對(duì)審計(jì)費(fèi)用產(chǎn)生影響進(jìn)行實(shí)證研究。在前面部分對(duì)于審計(jì)費(fèi)用的理論分析和論證的相關(guān)基礎(chǔ)上,本文構(gòu)建了兩個(gè)多元回歸模型：模型一研究真實(shí)盈余管理對(duì)審計(jì)費(fèi)用的影響,模型二對(duì)比研究國(guó)際“四大”和非“四大”會(huì)計(jì)師事務(wù)所審計(jì)收費(fèi)決策受真實(shí)盈余管理影響程度的區(qū)別。通過(guò)理論分析和實(shí)證檢驗(yàn),得出以下結(jié)論：(1)在控制其他影響因素的情況下,上市公司真實(shí)盈余管理顯著影響審計(jì)費(fèi)用并且是正向影響,真實(shí)盈余管理的狀況是審計(jì)費(fèi)用決策的考慮因素之一；(2)國(guó)際“四大”會(huì)計(jì)師事務(wù)的審計(jì)收費(fèi)比非國(guó)際“四大”會(huì)計(jì)師事務(wù)所的審計(jì)收費(fèi)受真實(shí)盈余管理影響的程度更大、更顯著,“四大”對(duì)真實(shí)盈余管理的反應(yīng)更敏感也更大。本文圍繞“上市公司真實(shí)盈余管理是否對(duì)審計(jì)費(fèi)用產(chǎn)生影響”這一主題運(yùn)用兩種方法展開(kāi)詳細(xì)研究,豐富了真實(shí)盈余管理的理論、延伸了審計(jì)費(fèi)用影響因素研究、并補(bǔ)充了盈余管理對(duì)審計(jì)費(fèi)用影響的相關(guān)文獻(xiàn)；在一定程度上有利于進(jìn)一步規(guī)范我國(guó)審計(jì)收費(fèi)市場(chǎng),加強(qiáng)對(duì)審計(jì)行業(yè)的監(jiān)督,同時(shí)也為最終找到治理真實(shí)盈余管理方法打下理論基礎(chǔ)。但是本文也存在一些不足之處,比如由于樣本數(shù)據(jù)的稽核比對(duì)工作不夠全面和期間的選擇不夠全面、計(jì)量模型中控制變量的選擇還不夠全面科學(xué)等因素,可能會(huì)對(duì)文章的實(shí)證檢驗(yàn)和最終的實(shí)證結(jié)果產(chǎn)生一定的不利影響；文章也并沒(méi)有找到從會(huì)計(jì)師事務(wù)所審計(jì)的角度,如何去落實(shí)治理上市公司真實(shí)盈余管理問(wèn)題的具體方法,這將是未來(lái)很值得研究的一個(gè)方向。
[Abstract]:To understand and study whether the audit market is standardized can make a breakthrough from the research of audit expenses. Therefore, it is worth exploring how to standardize audit fees by studying the factors that affect audit fees in depth and in detail.As the earnings management of listed companies becomes more and more serious and has brought serious adverse effects to the securities market, some scholars have begun to study the impact of earnings management on audit fees.To explore the relevant responses to earnings management behavior of listed companies in audit activities.However, previous research activities have paid more attention to the impact of accrual earnings management on audit fees, and the current accrual earnings management manipulation space has been compressed and gradually abandoned, instead of real earnings management.Therefore, it is urgent to change the focus of research to explore whether real earnings management has an impact on audit fees.In view of the problems in the current securities market, this paper studies the impact of real earnings management on audit fees of listed companies in China.On the basis of this, the paper makes a further comparative study on the difference between the international "Big four" audit fees and the non-" Big four "audit fees, which are influenced by the real earnings management of listed companies.Based on the data of 2013 and 2014 of the listed companies in Shenzhen and Shanghai, this paper makes an empirical study on whether the real earnings management has an impact on the audit costs.On the basis of theoretical analysis and argumentation of audit expenses in the previous part, this paper constructs two multivariate regression models: model one studies the effect of real earnings management on audit expenses.Model two contrasts the difference between the international "four big" and non-" big four "accounting firms' audit fee decision making under the influence of real earnings management.Through theoretical analysis and empirical test, we draw the following conclusion: 1) under the control of other influencing factors, the real earnings management of listed companies significantly affects the audit cost and is a positive effect.The situation of real earnings management is one of the factors in audit cost decision-making. (2) the audit fees for international "Big four" accounting services are more affected by real earnings management than those for non-international "Big four" accounting firms.More significantly, the Big four are more sensitive and more responsive to real earnings management.This paper focuses on the theme of "whether the real earnings management of listed companies has an impact on the audit expenses", which uses two methods to carry out a detailed study, which enriches the theory of real earnings management and extends the research on the influencing factors of audit expenses.It also supplements the relevant literature on the impact of earnings management on audit costs, to a certain extent, which is conducive to further standardizing the audit fee market in China and strengthening the supervision of the audit industry.At the same time also for the ultimate governance of real earnings management methods lay a theoretical foundation.However, this paper also has some shortcomings, such as the lack of comprehensive audit of sample data and the selection of the period, the selection of control variables in the measurement model is not comprehensive and scientific, and so on.It may have a certain negative impact on the empirical test and the final empirical results of the article. The article also does not find how to implement the concrete method of managing the real earnings management of listed companies from the perspective of audit of accounting firms.This will be a direction worth studying in the future.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F275;F832.51;F239.4

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