審計質(zhì)量對我國上市公司盈余管理影響的研究.pdf

1、石河子大學碩士學位論文審計質(zhì)量對我國上市公司盈余管理影響的研究姓名：常成申請學位級別：碩士專業(yè)：會計學指導教師：陳旭東20090601AbstractAuditserviceisnamed弱akindofspecialgoodsthatowns“socialcredibifity“，thelevelofwhichwilldkectlyaffectCPAssurvivalanddevelopmentTherefore，theextento

2、fearningsmanagementtothelistedcompaniesisboundtoreflectthedegreeofconservatismandindependenceofCPAeffectivelyduringtheirpracticeAsaresult，theeffectiverestrictionofauditqualityonthebehaviorofearningsmanagementhasbecomeall

3、importantissuebothintheoreticalandpracticalaspectswhenitisappliedinpositiveaccountingandauditingresearchThestudyoftherelationshipbetweenauditqualityandearningsmanagementinwesterncountryhasexperiencedmorethan20years麗thawi

4、derangeofcomprehensiveandconstructiveconclusionsTheauditorscaleandspecialtyrepresentedbyBi94accountingfirmsasproxyofauditqualityinalmostidealmarketenvironmenthasnearlyproveditsfunctionofdetectingandcontloI／ingfirmsearnin

5、gsmanagementIncontrast，researchersinom“countryjustsetouttotesttheconclusionandgathertheevidenceforthisissuein011／“developingSecuritiesAuditingmarketBasedonthedifferenceonthedegreeofmarketeffectiveness，thedifferenceofinst

6、itutionalbackground，andthelimitationsofresearchmethodsetc，howeverconclusionshaven’treachanagreementOntheotherhand，thestudiesofauditorspecialtyasproxyofauditqualityisrelativelyrareinChinaThispaperisaimedtoconductthefurthe

7、rresearchofintemalrelationshipbetweenauditqualityandearningsmanagementinourstockmarketAfterreviewingtheformerstudiesbo￡hfromChinaandabroadwestar／fromthegeneraldefinitionofauditqualityandanalyzethatbasedonauditorindepende

8、nceaswellasauditorqualificationSinceauditsupplyanddemandbothaffecthowauditorsexerttheirimpactonfi盯n’searningsmanagementthispaperwillbalancethetwointeractivepowersatthesametime，Realizingthatauditqualityisaselfselectiondec

9、ision，weempiricallyapplyaHeckman(1979)twostagemodeltotestwhetherauditqualityisanendogenousvariableUsingthefinancialdataofChineselistedcompaniesfromyear2002to2007，weInstuseProbitmodeltotesttheeffectofendogeneitytotheOLSan

10、destimatetheinversemill’sratiointhedemandsideofauditservice，Second，weuse姐accrualselectionmodelincludedtheinversemill’sratiofromthelaststagetotestwhethertheauditscaleandspecialtyasproxyofauditqualitycancontroltheearningsm

11、anagementbasedonbothdemandandsupplyaspectsWealsoconductfurthertestinaseparatesampleofeachyearfrom2002to2007Weconcludethatowingtothedifferenceongovernanceenvironment，markettraitsandrisklevelofauditmarket，auditqualityinChi

12、nadoesexertagradualeffecttoearningsmanagementTheimpactcannotbedetectedsignificantlyduringtheyear2002to2005butbecomesignificantaftertheyearof2006forthereasonthattheaccumulativeeffectofdevelopingstrategyinscaleandindustria

13、lexpertiseneedatimespantoindicateOurresultssupportthepolicyofenlargingscaleandcultivatingindustrialexpertise，mendingauditprinciple。andregulatinginternalgovernanceforCpAfirmetcKeywords：auditquality，earningsmanagement，audi