南京农业大学学报:社会科学版
南京農業大學學報:社會科學版
남경농업대학학보:사회과학판
Journal of Nanjing Agricultural University(Social Science Edition)
2007年
4期
56~64
,共null页
审计任期 盈余管理 强制轮换制度 可操纵性应计利润
審計任期 盈餘管理 彊製輪換製度 可操縱性應計利潤
심계임기 영여관리 강제륜환제도 가조종성응계리윤
audit tenure; earnings management; audit partner rotation; discretionary accruals
利用沪市A股市场上市公司的相关财务数据和审计资料,对签字会计师和会计师事务所这两者的审计任期与盈余管理的关系进行实证研究和理论分析,结果表明:我国实施签字会计师强制轮换制度有利于减少上市公司的盈余管理程度,我国的签字会计师轮换制度在一定程度上是有效的。会计师事务所审计任期与公司可操纵性应计利润的绝对值呈正U型关系,在事务所审计任期小于5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有正面影响,即有利于增加盈余质量;在事务所审计任期超过5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有负面影响,即可能降低盈余质量。
利用滬市A股市場上市公司的相關財務數據和審計資料,對籤字會計師和會計師事務所這兩者的審計任期與盈餘管理的關繫進行實證研究和理論分析,結果錶明:我國實施籤字會計師彊製輪換製度有利于減少上市公司的盈餘管理程度,我國的籤字會計師輪換製度在一定程度上是有效的。會計師事務所審計任期與公司可操縱性應計利潤的絕對值呈正U型關繫,在事務所審計任期小于5年時,事務所審計任期的增加對減少上市公司年報中的盈餘管理程度具有正麵影響,即有利于增加盈餘質量;在事務所審計任期超過5年時,事務所審計任期的增加對減少上市公司年報中的盈餘管理程度具有負麵影響,即可能降低盈餘質量。
이용호시A고시장상시공사적상관재무수거화심계자료,대첨자회계사화회계사사무소저량자적심계임기여영여관리적관계진행실증연구화이론분석,결과표명:아국실시첨자회계사강제륜환제도유리우감소상시공사적영여관리정도,아국적첨자회계사륜환제도재일정정도상시유효적。회계사사무소심계임기여공사가조종성응계리윤적절대치정정U형관계,재사무소심계임기소우5년시,사무소심계임기적증가대감소상시공사년보중적영여관리정도구유정면영향,즉유리우증가영여질량;재사무소심계임기초과5년시,사무소심계임기적증가대감소상시공사년보중적영여관리정도구유부면영향,즉가능강저영여질량。
Based on the relative financial figures and the audit figures of the listed companies in Shanghai Stock Market in this research, and with the Undated Jones Model to estimate the discretionary accruals used to measure the earnings management space of the listed companies, tionship between audit tenure and earnings management. the authors conducted the empirical study on the relaWe prove that it is effective to reduce the earnings management of the listed companies by rotating the signing auditors in China. And we also find out that the relationship of audit tenure and the discretionary accruals presents to be U shape. Furthermore, when the audit tenure is less than 5 years, the increase of the audit tenure will have a positive impact on the decrease of the earnings management space of the listed companies. If the audit tenure is more than 5 years, the increase of the audit tenure will have a negative impact on the decrease of the earnings management space of the listed companies.