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论文编号：	14712
作者编号：	2120223642
上传时间：	2024/6/6 16:40:00
中文题目：	与客户共享审计师对企业真实盈余管理影响的研究
英文题目：	Research on the Effect of Sharing Common Auditors with Clients on Real Earnings Management
指导老师：	张继勋
中文关键字：	共享审计师；真实盈余管理；供应链关系
英文关键字：	Shared auditors; Real earnings management; Supply chain Relationships
中文摘要：	长期以来，学术界围绕审计独立性与审计师专业胜任能力，探索如何充分发挥外部审计师的治理职能，提高企业财务报表真实可靠性，促进资本市场和企业经营的良性发展。在当今市场竞争激烈、经济全球化的背景下，供应链关系为审计领域研究提供了新的视野和方向。被审计单位的特定信息是审计师专业胜任能力的重要构成要素，企业的主要客户无疑是重要特定信息之一。掌握企业与主要客户的交易性质、资金往来等相关信息，对审计师有效开展审计工作，威慑并抑制管理层的机会主义行为，降低企业真实盈余管理具有积极意义。 因此，本文以2009-2022年间我国A股非金融类上市公司为样本，实证研究了与客户共享审计师对企业真实盈余管理的影响，并检验了客户集中度、事务所规模对二者关系的调节作用。实证结果显示：与客户共享审计师和企业真实盈余管理水平之间存在显著的负相关关系，这说明共享审计师为供应商企业提供了更好的外部监督效果，能够抑制管理者真实盈余管理的行为。此外，当企业的客户集中度更高、聘用中小型会计师事务所审计时，共享审计师抑制企业真实盈余管理的作用效果更加显著。本文进一步探索发现共享审计师对销售操纵的抑制效果更为明显，这与企业利用客户关系型交易在销售环节操纵收入和盈余的解释相吻合。同时，本文还验证了共享审计师的外部监督作用与企业的内外部治理机制存在替代效用，当企业机构投资者持股比例更高、独董比例更高，即企业治理环境更好时，共享审计师对管理者盈余操纵行为的监督约束作用有所减弱。 本文从供应链关系入手，研究共享审计师对企业真实盈余管理的影响，充实了相关文献；将真实盈余管理纳入共享审计研究中，进一步分析了共享审计师的作用路径，为真实盈余管理防控手段的研究提供了新思路；将客户集中度和事务所规模纳入研究体系，进一步验证了共享审计师与其他公司治理形式的替代效用，这种综合考量为更好发挥供应链共享审计关系提供了新思路。本文的研究结论为企业提高会计信息质量、缓解委托代理矛盾，审计师提高专业胜任能力、提升审计效率效果，政府政策完善、市场监管优化提供了新思路。
英文摘要：	For a long time, academics have been exploring and researching how to give full play to the governance function of external auditors around audit independence and auditor's professional competence, in order to better play the role of auditor's external supervision, to improve the truthfulness and reliability of corporate financial statements, and to promote the benign development of the capital market and corporate operations. In the context of today's highly competitive market and economic globalisation, supply chain relationship undoubtedly provides a new vision and direction for research in the field of auditing. Specific information of the audited entity is an important component of the auditor's professional competence, and the main customers of the enterprise are undoubtedly one of the important specific information. Grasping the nature of transactions, financial transactions and other relevant information between enterprises and their major customers is of positive significance for auditors to effectively carry out audits, deter and inhibit management's opportunistic behaviour, and reduce the real earnings management(REM) of enterprises. To this end, the paper takes China's A-share listed companies as a sample during the period of 2009-2022, empirically researches the impact of sharing auditors with clients on REM of enterprises, and tests the moderating effect of client concentration and firm size on the relationship between them. The empirical results show that there is a significant negative correlation between sharing auditors with clients and REM of enterprises, which suggests that shared auditors provide better external monitoring effects for supplier enterprises and can inhibit the behaviour of REM of managers. In addition, the effect of the shared auditor's role in suppressing the enterprise's REM is more significant when the enterprise has a higher concentration of clients and employs small and medium-sized accounting firms for auditing. Further analysis reveals that sharing auditors with customers specifically suppresses REM mainly by suppressing firms' sales manipulation, and that there is a substitution utility between the external monitoring role of shared auditors and firms' internal and external governance mechanisms, and that when firms have a higher proportion of institutional investor shareholdings and a higher proportion of sole directors, i.e., when firms have better governance environments, the effect of shared auditors on REM is weakened. From the perspective of supplier-customer, this paper investigates the impact of shared auditor between supplier enterprises and customers on REM of enterprises and enriches the related research on shared auditor; takes REM as the object of research, integrates it into the research scope of supply chain shared auditor, and further analyses the specific mechanism of shared auditor, which provides a new way of thinking to inhibit the enterprise's earnings management. Secondly, this paper integrates the customer concentration and firm size into the research system, and further verify the alternative utility of shared auditor and other forms of corporate governance. This comprehensive consideration for better play supply chain shared auditing relationship provides new ideas. The findings of this paper provide some directions for enterprises to improve the quality of information disclosure, for accounting firms to improve the quality and efficiency of auditing, and for the construction and improvement of the market regulatory system.
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