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论文编号：	77
作者编号：	2120051902
上传时间：	2007/6/21 15:27:08
中文题目：	审计师变更对盈余管理的影响
英文题目：	The Effect Of Auditor Change O
指导老师：	孙广平
中文关键字：	审计师变更 盈余管理 会计师事务
英文关键字：	auditor change earnings manag
中文摘要：	随着证券市场的发展，证券审计服务发生了令人瞩目的变化，注册会计师通过调整会计信息、出具非标准审计意见、辞聘等形式发挥自己的功能。而我国上市公司治理结构的制度性缺陷，使得审计师在上市公司审计关系中被迫处于从属地位。所以，面对上市公司的盈余管理行为，审计师往往屈从于管理当局，出具其满意的审计报告，这不仅给投资者带来了严重的损失，也危害了市场信息的有效性与安全性。 本文围绕审计师变更对盈余管理的影响展开，主要通过公开信息和相关统计资料，从影响因素、后续选择、发生方式等角度对审计师变更进行分类研究。从变更原因来说，前期审计师的审计意见是影响审计师变更的一个重要因素，管理当局有寻找与己意见更为一致的审计师的动机。根据前期与当期审计意见的变化，可以看出上市公司为了审计意见的改善变更事务所后对盈余管理产生的影响。从变更的后续选择来说，上市公司有为了满足自己不当目的去寻找审计质量较低事务所的动机。将前期事务所区分为前十大与非前十大事务所后，分析上市公司变更审计师后的选择对盈余管理的影响。从变更的方式来说，为了寻找能“配合”自身进行利润操纵的事务所，上市公司倾向于通过自愿性变更实现这一目的，进一步通过实证数据来研究不同变更方式对盈余管理的影响。 在规范研究基础上，通过统计方法，对审计师变更对盈余管理的影响进行实证研究，得出以下结论：上市公司有通过变更审计师进行盈余管理的动机。当上市公司从前期审计师收到的是非标准审计意见，如果当期收到的是标准无保留审计意见时，变更审计师使得盈余管理动机加大。另外，如果前期审计师为前十大会计师事务所，当期如果变为非前十大会计师事务所，这种情况下的审计师变更使得盈余管理程度加大。而对于前期审计意见为标准无保留审计意见、前期事务所为非前十大会计师事务所以及通过辞聘达到变更的这几类假设，模型未通过显著性检验。在控制变量方面，上市公司的净资产收益率是否处于可能被ST、PT的范围和可操纵性利润率不相关，其他控制变量的解释性较好。最后根据上述研究，针对现有的监管法规条例，从对上市公司盈余管理的监管、对审计师变更的监管两方面提出监管建议。
英文摘要：	With the development of stock market, the auditing service has made amazing changes. The CPA can function through adjusting accounting information, publishing modified audit opinion and releasing from the contract. But the drawbacks of the corporate structure in our country makes auditors be affiliated to the companies in the auditing relationship. So in the face of earnings management of the company, the auditor always lend themselves to offer qualified auditing opinion and make the company satisfy. Also the company’s management changes auditor in order to acquire favorable accounting methods sometimes, which may bring serious loss to the investors and destroy the availability and safety of the market information. So our thesis will base on the influence of auditor change on earning management, using the published information and correlative statistical dada. The paper will research in influential factors、following choices and incurring manners. From the point of reasons for changing, one is the opinion from predecessor auditor. The management in the company has the incentive to seek the auditors having the same opinion with it. According to change between the previous opinion and the following opinion, we can find companies change auditors in order to make the opinion better, which may affect the earnings management. According to the following choice after companies changing auditor, they may seek the auditor which can satisfy their purposes easily. This type of auditor always has lower audit quality. So we divide the predecessor auditors between Big 10 and non-Big 10, analyzing the effect on earnings management by this choice. Then we believe that companies may prefer to dismiss the auditor in order to realize the earnings management. So we divide the auditor who are dismissed and those who resign. On the basis of previous research, we use the static method such as describing method、T-test and linear regression to research the effect of auditor changing on earnings management. And we get the conclusion: the company has the incentive to change in order to manage earnings; when the company got modified opinion from predecessor auditor, the level of earnings management will be strengthened if the company get qualified opinion from following auditor; when the predecessor auditor belongs to Big 10, the level of earnings management will be strengthened if the following auditor belongs to non-Big10; but the test of changing method did not pass the examination. Finally, the paper will table a proposal from two aspects: the administration for earnings management and the supervision to auditor change.
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