盈余管理与审计质量相关性研究述评

本文认为,审计限制盈余管理的作用是随审计质量的变动而变动的,高质量的审计更易发现和制约管理当局的会计错误或违规,更有效地制约盈余管理行为。审计质量的高低可具体反映在已审财务报告中注册会计师容许的盈余管理程度上。在进行盈余管理与审计质量相关性研究时,对盈余管理计量的准确性,会影响研究结论的可靠性及适用性。

A Review Of The Studies On The Correlation of surplus Management And Audit Quality

the article thinks that the effectiveness of auditor restricts the suplus management depending on audit quality.Higher quality auditing is more likely to detect and constrain managerial surplus management.Audit quality can reflect on the level of surplus management in audited financial report.When we study the correlation of surplus management and audit quality,the accuracy of measuring surplus management will influence the reliability and adaptability of the research result.