上市公司真实盈余管理对审计费用的影响实证分析

论文总字数：29644字

摘 要

Abstract Ⅱ

第一章 绪论1

1.1 研究背景及意义1

1.2 研究方法1

1.3 研究思路2

1.4 创新之处3

第二章 文献综述4

2.1 国外相关文献回顾4

2.2 国内相关文献回顾4

第三章 理论分析与研究假设6

第四章 研究设计8

4.1 研究样本8

4.2 变量定义8

4.2.1被解释变量和解释变量 8

4.2.2控制变量9

4.3模型设计11

第五章 实证分析13

5.1 描述性统计13

5.2 相关性检验13

5.3 多元回归分析16

第六章 结论19

6.1 研究结论19

6.2 结论意义19

6.3 政策建议20

6.3.1控制企业的真实盈余管理 20

6.3.2提高外部审计机构的独立性和审计师的行业专长 21

6.4 局限性21

致谢22

参考文献23

上市公司真实盈余管理对审计费用的影响实证分析

摘 要

随着我国会计准则和监管体系的完善，真实盈余管理正在逐步取代应计盈余管理，成为上市公司利润操纵的主要模式。然而，真实盈余管理牺牲企业最优经营决策，以股东的利益为代价，不仅影响企业未来业绩，还会使经营风险随之增加。

根据“深口袋理论”，当上市公司经营失败时，会计师事务所通常会被连带要求作出经济赔偿，审计人员需要付出额外的举证成本。因此，在审计定价时，会计师事务所应该关注上市公司的真实盈余管理而带来的审计风险，收取相应的审计风险溢价，以弥补可能的经济损失。

本文以2013-2015沪深两市A股主板上市公司为对象，研究真实盈余管理对审计费用的影响。研究发现，真实盈余管理与审计费用存在显著的正相关关系。进一步研究发现，公司的异常操控性费用和异常生产成本均和审计费用显著正相关，而异常经营现金流量和审计费用没有明显的正相关关系。

本文的创新之处在于在Simunic(1980)的审计费用决定模型的基础之上，根据真实盈余管理手段，检验真实盈余管理总体水平和各种手段分别与审计费用的相关性，在一定程度上也能反映审计人员的专业胜任能力。

本文的研究有助于外部投资者判断企业真实盈余管理的程度以及判断审计人员对真实盈余管理的识别能力。

关键词：真实盈余管理；审计费用；深口袋理论

An Empirical Analysis of the Effect of Real Earnings Management on Auditing Costs of Listed Companies

Abstract

With the improvement of China's accounting standards and regulatory system, earnings management based on real activities is gradually replacing accrual earnings management, as China's listed companies profit manipulation of the main model. However, the real earnings management at the expense of the interests of shareholders, not only will affect the listed company's operating performance, and its business failure will increase the risk.

According to the "deep pocket theory", when the listed company fails to operate, the accounting firm will usually be asked to make economic compensation, the auditors need to pay additional proof costs. Therefore, in the audit pricing, the accounting firm should pay attention to the true earnings management of listed companies brought about by the audit risk, charge the corresponding audit risk premium to make up for possible economic losses.

This paper takes 2013-2015 Shanghai and Shenzhen A-share listed companies as the research object to study the impact of real earnings management on audit fees. The results show that real earnings management is significantly positively correlated with audit fees. Further study found that the company's abnormal handling costs and abnormal production costs are significantly positively related to the audit costs, and abnormal operating cash flow and audit fees are not significantly positive correlation.

The innovation of this paper is that based on the real cost management approach of Simunic (1980), the correlation between the overall level of real earnings management and the various means is related to audit fees, and to a certain extent, can reflect the professional competence of auditors.

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