审计研究
審計研究
심계연구
Audit Research
2011年
1期
98~107
,共null页
审计质量 盈余管理 注册会计师
審計質量 盈餘管理 註冊會計師
심계질량 영여관리 주책회계사
audit quality, earning management, Certified Public Accountants （CPA）
本文采用2007--2009年沪、深两市A股上市公司公开披露的3874份年报数据，基于盈余管理的视角，对施行新会计准则和新审计准则后国际四大会计师事务所提供审计服务的质量进行了实证研究。结果表明，国际四大与非国际四大在审计质量上并不存在显著的差异，某些年度国际四大甚至比非国际四大更差。最后，借鉴Basu（1997）的思想，构建关于盈余管理的稳健性模型，进一步验证了本文的结论。
本文採用2007--2009年滬、深兩市A股上市公司公開披露的3874份年報數據，基于盈餘管理的視角，對施行新會計準則和新審計準則後國際四大會計師事務所提供審計服務的質量進行瞭實證研究。結果錶明，國際四大與非國際四大在審計質量上併不存在顯著的差異，某些年度國際四大甚至比非國際四大更差。最後，藉鑒Basu（1997）的思想，構建關于盈餘管理的穩健性模型，進一步驗證瞭本文的結論。
본문채용2007--2009년호、심량시A고상시공사공개피로적3874빈년보수거，기우영여관리적시각，대시행신회계준칙화신심계준칙후국제사대회계사사무소제공심계복무적질량진행료실증연구。결과표명，국제사대여비국제사대재심계질량상병불존재현저적차이，모사년도국제사대심지비비국제사대경차。최후，차감Basu（1997）적사상，구건관우영여관리적은건성모형，진일보험증료본문적결론。
This paper conducts an empirical research whether the international Big Four provide high quality audit services or not, After the new accounting standards and auditing standards were put in force by adopting the latest （2007-2009） public disclosure 3874 annual reports data of listed companies whose A-share stocks trade in both Shanghai and Shenzhen Stock Exchange based on earning management perspective. The result is that audit quality does not exist significant differences between the international Big Four and non-international Big Four, and audit quality of the international Big Four was even worse than the non-international Big Four in some year. At last, in order to enhance the results convincing, we build a new conservatism model about earning management by drawing lessons from Basu （ 1997 ） ideology and further confirm our conclusion.
