关于内部审计质量对盈余管理影响的实证研究

发布时间：2018-02-16 21:40

本文关键词： 内部审计质量公司治理盈余管理企业价值增值　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：2000年以后,国际市场上一系列大型上市公司财务造假案的曝光,使内部审计进入人们的视野,如何建立健全内部审计成为热门话题。盈余管理近年来也一直是重点研究对象,内部审计作为公司治理的重要组成部分,对盈余管理是否有抑制作用,是一个具有实践意义的课题。文章采用规范研究与实证分析相结合的研究方法。以内部审计的功能定位、委托代理理论、契约理论和信息不对称理论为依托,将内部审计与盈余管理联系起来。从内部审计质量影响因素的角度,对内部审计的隶属关系、部门规模及设立动机进行量化,分别赋予权重后合成为解释变量,表示内部审计的质量,以可操控性应计利润作为因变量,表示盈余管理水平,选取深市A股上市公司2012年的数据,同时控制公司规模、经营绩效、成长性和负债状况四个指标,建立线性回归模型。利用Spss19.0软件进行变量的描述性统计、单变量因素分析、多变量回归分析和进一步检验,对实证结果进行详细的分析,得出了内部审计质量与可操控性应计利润呈显著的负相关关系,说明在我国内部审计质量越高,盈余管理水平越低,但是由于系数较小,说明内部审计的作用还有发挥的空间。对于文章中提到的内部审计存在的问题,该作者有针对性地提出了改进的建议。文章不仅为关于内部审计与盈余管理关系的研究添砖加瓦,还为提高内部审计的质量提供了新的思路。同时,也存在一些不可避免的缺陷,由于上市公司内部审计的信息披露具有局限性,该作者无法全面地考察内部审计质量的影响因素,因而其对盈余管理影响的测量存在偏差问题。
[Abstract]:Since 2000, the exposure of a series of financial fraud cases of large listed companies in the international market has made internal audit into people's vision, and how to establish and improve internal audit has become a hot topic. Earnings management has also been the focus of research in recent years. As an important part of corporate governance, it is a practical subject whether internal audit can restrain earnings management. This paper adopts the research method of combining normative research with empirical analysis. Based on principal-agent theory, contract theory and information asymmetry theory, internal audit is connected with earnings management. The size of the department and the motive of establishment are quantified. After giving weight, they are combined into explanatory variables to represent the quality of internal audit, and the accrual profits of maneuverability are taken as dependent variables to indicate the level of earnings management. This paper selects the 2012 data of A-share listed companies in Shenzhen stock market, controls the company size, business performance, growth and debt status at the same time, and establishes a linear regression model. Using Spss19.0 software to carry out descriptive statistics of variables, univariate factor analysis. By multivariate regression analysis and further test, the empirical results are analyzed in detail, and a significant negative correlation between internal audit quality and controllability accrual profit is obtained, which indicates that the higher the internal audit quality is in China, the higher the internal audit quality is. The lower the level of earnings management, but because the coefficient is small, it shows that the role of internal audit still has room to play. The paper not only contributes to the research on the relationship between internal audit and earnings management, but also provides new ideas for improving the quality of internal audit. There are also some unavoidable defects. Due to the limitations of the information disclosure of internal audit of listed companies, the author can not comprehensively investigate the influencing factors of internal audit quality, so there is a deviation problem in the measurement of the impact on earnings management.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F239.45

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