会计师事务所行业排名、内部控制与盈余管理——基于我国上市公司的实证研究

发布时间：2019-03-01 20:25

【摘要】：本文基于2010-2014年我国上市公司的经验数据,分析了会计师事务所行业排名、内部控制与盈余管理之间的关系。研究发现:聘请行业排名高的会计师事务所在总体上能够有效抑制应计盈余管理与真实盈余管理,但无法有效抑制真实盈余管理中的操纵性生产成本,并会使真实盈余管理中的操纵性酌量费用上升;此外,高质量的内部控制能够在总体上有效抑制应计盈余管理与真实盈余管理,但对真实盈余管理中的操纵性酌量费用抑制较差。
[Abstract]:Based on the empirical data of listed companies from 2010 to 2014, this paper analyzes the relationship among industry ranking, internal control and earnings management of accounting firms. It is found that hiring accounting firms with high ranking in the industry can effectively restrain accrual earnings management and real earnings management, but it can not effectively restrain the manipulative production costs in real earnings management. And it will increase the discretionary cost of manipulation in real earnings management; In addition, high-quality internal control can effectively suppress accrual earnings management and real earnings management in general, but the control of discretionary costs in real earnings management is poor.
【作者单位】：江苏科技大学经济管理学院;
【分类号】：F275

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