| 非审计服务、盈余管理与审计质量——来自中国证券市场的经验证据 |
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| 引用本文： | 陈丽蓉,孙芳城.非审计服务、盈余管理与审计质量——来自中国证券市场的经验证据[J].生态经济(学术版),2007(7):44-49. |
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| 作者姓名： | 陈丽蓉 孙芳城 |
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| 作者单位： | 重庆大学经济与工商管理学院会计系 重庆400044(陈丽蓉)，重庆工学院会计学院 重庆400050(孙芳城) |
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| 摘 要： | 本文以2001～2004年A股上市公司为研究对象,在国内首次验证了会计师事务所向审计客户同时提供审计与非审计服务,是否会允许管理当局有较大的盈余操纵空间,以探讨非审计服务的提供是否会影响注册会计师独立审计的质量。实证研究结果显示:在我国,控制了其他影响因素后,非审计服务的提供与异常应计数正相关,但不具有统计显著性。这表明,在我国,没有证据显示,非审计服务会的提供会损害注册会计师审计独立性及审计质量。
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| 关 键 词： | 非审计服务 盈余管理 异常应计数 审计质量 |
Non-audit Service,Earnings Management and Audit Quality |
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| CHEN Li-rong,SUN Fang-cheng.Non-audit Service,Earnings Management and Audit Quality[J].Ecological Economy,2007(7):44-49. |
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| Authors: | CHEN Li-rong SUN Fang-cheng |
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| Institution: | School of Accounting College of Economics Business Administration, Chongqing University, Chongqing 400044, China; School of Accounting, Chongqing Institute Technology, Chongqing 400050, China |
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| Abstract: | This paper argues whether the non-audit service affects the independent audit quality of CPAs from the earnings management perspective with the abnormal accruals as the substitute variables of audit quality. The research is based on the data of Chinese A-share listed companies from 2001 to 2004. It concludes that after controlling other affecting factors, there is a positive but insignificant relation between the non-audit service and abnormal accruals in china, supporting the view that audit independence in not compromised by provision of non audit service. |
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| Keywords: | non-audit services earning management abnormal accruals audit quality |
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