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论文编号：	6339
作者编号：	2120122557
上传时间：	2014/6/8 21:43:22
中文题目：	会计师事务所变更对上市公司盈余管理的影响研究
英文题目：	A Study on the Effect of Accounting Firm Change on Corporate’s Earnings Management
指导老师：	张继勋
中文关键字：	会计师事务所 强制变更 自愿变更 盈余管理
英文关键字：	accounting firm，Compulsory changes，voluntary changes，earnings management
中文摘要：	随着我国证券市场的蓬勃发展，上市公司变更会计师事务所的现象也逐渐进入了国内学者的视线，相关的研究随着我国签字CPA轮换制度的实施和国资委对央企进行的会计师事务所强制轮换制度而层出不穷。事务所变更是否会影响审计师的独立性，国内外学者对此众说纷纭，时至今日也没有达成共识，但比较公认的一个结论上市公司进行更激进的盈余管理的确是会计师事务所更换的一个重要动机。本文就在前人研究的基础上，根据上市公司披露的更换会计师事务所的原因，将会计师事务所更换分为强制更换和自愿更换，比较研究了这两种情况下会计师事务所变更对盈余管理的影响。同时，考虑到我国特殊体制下国企的代理关系与非国企存在很大差别，会计师事务所更换的动机也会有很大差别，因此本文进一步研究了国企和非国企中会计师事务所变更对盈余管理影响的差异。本文以2010年至2012年沪深两市A股的样本，在对剔除了金融行业以及数据缺失的上市公司，并结合了中注协公布的上市公司年报审计机构变更情况后，运用实证研究的方法，对于国企和非国企中事务所变更对盈余管理的影响进行了详细检验。利用SPSS统计软件得到的实证结果，本文得出结论：自愿会计师事务所变更对于盈余管理的影响要比强制变更更加显著，并且这一影响在国企中要弱于非国企。
英文摘要：	As the securities market developed a lot in the past few years，more and more scholars began to focus on the change of auditors of the listed companies，along with the promulgation of rotation system of CPAs and SASAC’s requirement of regular rotation of the accounting firms. It has been an argument for a long time that if the change of auditors have an effect on the independence of auditors，while many scholars do agree that earnings management is an important motivation for which managers change the former auditor firm. This thesis tests the effects of change of accounting firm on the earnings management by divides the reasons of accounting firm changes，since voluntary changes are more likely the motivation for which managers change the former auditor firm. Meaning while，state-owned enterprises and private enterprises have significant differences in the agency relationship. As we know, state-owned enterprises are very special since the state is the actual controller and their main purpose is not as simple as profit, in fact, the most important objective of a state-owned enterprise is usually providing jobs, and other social responsibilities similar with that. All those above mean that earnings management may not be main motivation for which managers change the former auditor firm. Eliminating financial companies and the missing data，2250 companies are included in the sample，combining with the reasons of change of accounting firms disclosed by the CICPA，this thesis tests the hypothesis that voluntary changes of accounting firm lead to higher earnings management，and this phenomenon is more significant in private enterprises.
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