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ID:34161351
大小:593.98 KB
页数:49页
时间:2019-03-04
《审计质量对我国的上市公司盈余管理影响的研究》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、石河子大学硕士学位论文审计质量对我国上市公司盈余管理影响的研究姓名:常成申请学位级别:硕士专业:会计学指导教师:陈旭东20090601AbstractAuditserviceisnamed弱akindofspecialgoodsthatowns“socialcredibifity",thelevelofwhichwilldkectlyaffectCPA'ssurvivalanddevelopment.Therefore,theextentofearningsmanagementtothelistedcompaniesisboundtoreflectthedegreeofconser
2、vatismandindependenceofCPAeffectivelyduringtheirpractice.Asaresult,theeffectiverestrictionofauditqualityonthebehaviorofearningsmanagementhasbecomeallimportantissuebothintheoreticalandpracticalaspectswhenitisappliedinpositiveaccountingandauditingresearch.Thestudyoftherelationshipbetweenauditqua
3、lityandearningsmanagementinwesterncountryhasexperiencedmorethan20years.丽thawiderangeofcomprehensiveandconstructiveconclusions.TheauditorscaleandspecialtyrepresentedbyBi94accountingfirmsasproxyofauditqualityinalmostidealmarketenvironmenthasnearlyproveditsfunctionofdetectingandcontloI/ingfirm'se
4、arningsmanagement.Incontrast,researchersinom"countryjustsetouttotesttheconclusionandgathertheevidenceforthisissuein011/"developingSecuritiesAuditingmarket.Basedonthedifferenceonthedegreeofmarketeffectiveness,thedifferenceofinstitutionalbackground,andthelimitationsofresearchmethodsetc,however,c
5、onclusionshaven’treachanagreement.Ontheotherhand,thestudiesofauditorspecialtyasproxyofauditqualityisrelativelyrareinChina.Thispaperisaimedtoconductthefurtherresearchofintemalrelationshipbetweenauditqualityandearningsmanagementinourstockmarket.Afterreviewingtheformerstudiesbo£hfromChinaandabroa
6、d.westar/fromthegeneraldefinitionofauditqualityandanalyzethatbasedonauditorindependenceaswellasauditorqualification.Sinceauditsupplyanddemandbothaffecthowauditorsexerttheirimpactonfi盯n’searningsmanagement.thispaperwillbalancethetwointeractivepowersatthesametime,Realizingthatauditqualityisaself
7、-selectiondecision,weempiricallyapplyaHeckman(1979)two・stagemodeltotestwhetherauditqualityisanendogenousvariable.UsingthefinancialdataofChineselistedcompaniesfromyear2002to2007,weIn'stuseProbitmodeltotesttheeffectofendogeneitytotheOLSan
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