| 会计事务所行业专长与上市公司盈余管理的相关性研究——基于应计盈余管理和真实盈余管理分析 |
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| 引用本文： | 赵忠伟,刘杰.会计事务所行业专长与上市公司盈余管理的相关性研究——基于应计盈余管理和真实盈余管理分析[J].西部经济管理论坛,2018,29(3):45-50. |
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| 作者姓名： | 赵忠伟 刘杰 |
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| 作者单位： | 大连海洋大学经济管理学院 辽宁大连 116023 |
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| 摘 要： | 目的/意义 盈余质量是衡量企业价值的重要因素。过度的盈余管理会诱导投资者的判断和决策，并对企业运营产生一定程度的负面影响。明确会计事务所行业专长与上市公司盈余管理的相关性, 对于保护投资者权益、促进我国审计市场和资本市场的规范发展具有重要意义。方法/过程 本文以2012-2015年沪深两市A股制造业上市公司为研究对象，基于应计盈余管理和真实盈余管理的双重分析视角，对会计事务所行业专长与上市公司盈余管理的相关性进行了实证研究。 结果/结论 研究表明:会计事务所行业专长与上市公司的应计盈余管理水平和真实盈余管理水平显著负相关，即会计事务所行业专长能够显著抑制上市公司的盈余管理行为。对会计师事务所、上市公司和政府监管部门提出建议:会计事务所应发展自身的“优势行业”，努力提高行业专长；上市公司股东大会应根据自身所处行业，尽可能聘请具备一定行业专长的会计事务所进行审计；政府监管部门应当培育和引导市场参与者树立审计专长观念，通过政策引导我国会计事务所走专业化发展之路。
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| 关 键 词： | 会计事务所 行业专长 应计盈余管理 真实盈余管理 资本市场 |
| 收稿时间： | 2017-10-23 |
Research on the Relationship between Accounting Firm Industry Expertise and Earnings Management of Listed Company——An Analysis Based on Accrual and Real Earnings Management |
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| Authors: | Zhao Zhongwei Liu Jie |
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| Affiliation: | School of Economics and Management, Dalian Ocean University, Dalian, Liaoning 116023, China |
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| Abstract: | Purpose/SignifanceEarnings quality is an important factor to measure the value of an enterprise. Excessive earnings management could mislead the judgment and decision of investors, and produce negative influence on the operation of enterprises. To clarify the relationship between accounting firm industry expertise and earnings management of listed companies is of great significance in protecting the rights of investor and promoting the normative development of China's audit market and capital market. Method/process This paper takes Shanghai and Shenzhen listed companies of manufacturing industry in 2012-2015 as the research object, and makes an empirical research on the relationship between accounting firm industry expertise and earnings management of listed companies based on double perspective of accrual and real earnings management. Result/conclusion Studies show that accounting firm industry expertise is significantly negatively correlated with the accrual and real earnings management, that is, accounting firm industry expertise could obviously inhibit earnings management behavior of listed companies. Based on this, this paper puts forward suggestions for accounting firms, listed companies and government regulators:accounting firms develop their own "dominant industries" and strive to improve their expertise; the shareholders' meeting of a listed company, according to its own industry, try its efforts to employ an accounting firm with certain professional expertise to audit; the government regulatory authorities cultivate and guide market participants to establish the concept of audit expertise, and lead China's accounting firms to take the road of professional development through policies. |
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