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论文编号：	1813
作者编号：	031706
上传时间：	2010/5/12 16:55:07
中文题目：	盈余管理对审计意见影响的实证研究
英文题目：	earnings management; audit opinion; discretional accrues
指导老师：	张继勋
中文关键字：	盈余管理 审计意见 可操纵应计利润
英文关键字：	earnings management; audit opinion; discretional accrues
中文摘要：	近年来，财政部连续开展了企业年度会计信息质量抽查，同时证券市场上一系列造假公司相继曝光，牵涉到相关的会计师事务所，这些审计失职事件对独立审计市场冲击巨大，一定程度上引发了注册会计师行业的诚信危机。人们开始对注册会计师的独立性及其服务质量产生怀疑。另一方面，盈余管理的存在，使得企业内外信息不对称性加强，注册会计师的审计风险加大。那么，注册会计师是否更可能会对存在较多盈余管理的公司出具非标准无保留意见，从而降低自身的风险呢？ 由于企业管理盈余的手段很多，本文集中关注中国上市公司通过可操纵应计利润来管理盈余的行为。我们的基本假设是：注册会计师对盈余管理较高的公司更可能出具非标准无保留意见。论文围绕“盈余管理对审计意见的影响”这一核心展开研究，回顾了前人已有的研究文献并做出了简要的评价；深入分析了盈余管理行为的含义、动机与度量，审计意见类型，盈余管理与审计意见的关系；实证部分针对我国A股上市公司，采用修改的琼斯模型测量盈余管理，并且把整个A股市场作为研究对象，再利用注册会计师的审计意见是否揭示出上市公司的盈余管理行为，来评价我国注册会计师审计质量高低，本文实证结果支持了我们的假设；文章最后对我国独立审计质量现状进行了分析，并提出了改变我国独立审计质量现状的一系列有价值的建议。
英文摘要：	Ministry of Finance has launched continuous spot check concerning enterprises' accounting information quality in recent years, which has shown many issues. At the same time, a series of fraud companies have been exposed. In these events, many relevant accounting firms have involved in it, which has caused bad social influence and pushes the audit market to a very dangerous position where there is no credibility at all. People begin to doubt about the independence of CPAs as well as the quality of their service. Earnings management increases information asymmetry between the inside and the outside, as well as the risk of CPAs. This paper examines whether CPAs are more likely to give modified audit opinions to the Chinese listed firms with higher earnings management through discretional accrues activities. We hypothesize that listed firms with higher earnings management are more likely to be given modified audit opinions. The paper examines the relationship between audit opinions and earnings management. In this study we review and commend some existing research, and analyze deeply the theory origin, precondition and background of earnings management, as well as the change of supervisory system, the type of auditing opinion, and the relationship between earnings management and audit opinions. According to the feature of A-share stock market, we adopt modified Jones model to check up earnings management and regard the whole A stock market as the research object. Through examining whether the CPAs' audit quality which regard to the scale of offices and supervision factor. Empirical results support our hypothesis and further. Finally, we carry on economic analysis to independent audit and put forward a series of valuable policies and system suggestions that will change the present situation of independent audit.
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