CAJ | 학술논문

采用双重差分模型从国有企业和非国有企业盈余管理角度探讨了会计事务所规模对上市公司审计质量的影响。研究发现：国有企业的盈余管理动机显著低于非国有企业，而且从抑制盈余管理角度来讲，大型会计事务所的审计质量在非国有企业中显著高于小型会计事务所，而在国有企业中两者之间无差异。通过额外检验发现：新会计准则实施后，国有企业的盈余管理程度仍显著低于非国有企业，且新会计准则对企业整体盈余管理空间的影响是有限的。
채용쌍중차분모형종국유기업화비국유기업영여관리각도탐토료회계사무소규모대상시공사심계질량적영향。연구발현：국유기업적영여관리동궤현저저우비국유기업，이차종억제영여관리각도래강，대형회계사무소적심계질량재비국유기업중현저고우소형회계사무소，이재국유기업중량자지간무차이。통과액외검험발현：신회계준칙실시후，국유기업적영여관리정도잉현저저우비국유기업，차신회계준칙대기업정체영여관리공간적영향시유한적。
This paper, using difference-in-differences method, researches the uniformity of audit quality of large accounting firms from earnings management of state-owned enterprises and non-state-owned enterprises perspective. Result shows that： the extent of earnings management of the state-owned enterprises is significantly lower than the non-state-owned enterprises, and audit quality on Inhibition of earnings management of the large accounting firms is significantly higher than the small ac- counting firm in non-state-owned enterprises, but shows no difference in state-owned enterprises. Through the additional test, it also finds that the extent of earnings management of the state-owned enterprises is still significantly lower than the non- state-owned enterprises after the implementation of new accounting standards, but the effect of new accounting standards on corporate earnings management space is limited.