文档介绍：
会计师事务所声誉对上市公司盈余管理的
影响研究#
薛光,邵烨鑫,陈克兢*
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(大连理工大学管理与经济学部,大连 116023)
摘要:审计质量对于约束上市公司盈余管理行为具有重要影响,而审计质量与事务所声誉相
辅相成。本文针对事务所声誉对盈余管理的影响问题进行研究,以沪深两市制造业的 2505
个观察样本为对象,分别以事务所规模、行业专业化程度为事务所声誉变量,采用 OLS 回
归方法检验了事务所声誉与上市公司盈余管理的关系。研究结果表明,事务所规模、行业专
业化作为事务所声誉的代理变量与盈余管理程度显著负相关,这说明事务所声誉能够抑制公
司的盈余管理程度。进一步研究表明,国有企业中事务所声誉的两个变量对盈余管理的影响
程度更大,这说明与非国有企业相比,事务所声誉对国有企业盈余管理的抑制作用更大。
关键词:会计学;盈余管理;事务所声誉;产权性质
中图分类号:C93
The Relationship between Accounting Firms Reputation and
Earnings Management
XUE Guang, SHAO Yexin, CHEN Kejing
(Faculty of Management and Economics, Dalian University of Technology, Dalian 116024)
Abstract: Audit quality has important impact on constrainting pany earnings
management and audit quality and auditing firms plement each other. This paper
researches the impact of auditing firms reputation pany earnings management .This paper
applies sample of 2505 that are listed on Shanghai and Shenzhen Stock Exchanges,objects auditor
size and the degree of specialization of the industry as reputation variables of auditing firms, uses
Ordinary Least Squares regression method to verify the relationship between auditing firms
reputation and earnings management of research results are listed as
size and industry specialization are significantly negatively correlated with the
extent of earnings management as reputation proxy variables,which indicates that auditing firms
reputation can suppress the extent of earnings pared with
non-state-owned enterprises,the two variables of auditing firms reputation show a more important
role for earnings managementfor in state-owned enterprises,which shows pared with
non-state-owned enterprises,auditing firms reputation is more likely to suppress earnings
management of state-owned enterprises.
Key words: accounting;earnings management;accounting firms reputation;nature of property right
0 引言
企业财务报告是其利益相关者获取内部信息的最主要来源之一,同时是外部投资者进行
投资决策时的重要参考。但是由于信息的严重