盈余管理方式与审计师风险感知研究
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摘要
以2009~2013年沪深两市A股上市公司为样本,研究应计盈余管理和真实盈余管理对审计师风险感知的影响,研究结论表明,审计师既能感知到应计盈余管理行为带来的风险,同时还能感知到真实盈余管理行为的风险,并会从审计意见类型和审计费用两个方面采取风险应对措施。相较于有限责任制会计师事务所,特殊普通合伙制会计师事务所的审计师对盈余管理行为的风险感知更敏感。
Based on the A-shares in Shanghai and Shenzhen Stock Markets for the period 2009-2013,the research studies that accrual earnings management and the auditor risk perception,real earnings management and the auditor risk perception.Then we find that the auditors can perceive the risk of accrual earnings management and the risk of real earnings management,and the auditor will take measures to respond to the risk.And different forms of CPA firm's organization will have a major impact.That is to say if the CPA firm's organizational form is special ordinary partnership,the auditors will be more sensitive to the risk perception of earnings management.
Based on the A-shares in Shanghai and Shenzhen Stock Markets for the period 2009-2013,the research studies that accrual earnings management and the auditor risk perception,real earnings management and the auditor risk perception.Then we find that the auditors can perceive the risk of accrual earnings management and the risk of real earnings management,and the auditor will take measures to respond to the risk.And different forms of CPA firm's organization will have a major impact.That is to say if the CPA firm's organizational form is special ordinary partnership,the auditors will be more sensitive to the risk perception of earnings management.
引文
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[11]Roychowdhury S.Earnings management through real activities manipulation[J].Journal of Accounting and Economics,2006.42(3):335-370.
[12]Zang A Y.Evidence on the tradeoff between real manipulation and accrual manipulation[R].Working paper,2007,University of Rochester.
[13]Graham J R,Harvey C R,Rajgopal S.The economic implications of corporate financial reporting[J].Journal of Accounting and Economics,2005,40(1):3-73.
[14]Kim J,Sohn B.Real versus accrual-based earnings management and the implied cost of equity capital[R].Working Paper,2010,City University Of Hong Kong.
[15]徐浩萍.会计盈余管理与独立审计质量[J].会计研究,2004,(1):44-49.
[16]Sohn B C.Do auditors care about real earnings management in their audit fee decisions?[R].Working paper,2011,City University of Hong Kong.
[2]Palmrose Z V,Richardson,V J,Schol S.Determinants of market reactions to restatement announcements[J].Journal of Accounting and Economics,2004,37(1):59-89.
[3]Cohen D A,Zarowin P.Accrual-based and real earnings management activities around seasoned equity offerings[J].Journal of Accounting and Economics,2010,50(1):2-19.
[4]Bedard J C,Johnstone K M.Earnings manipulation risk,corporate governance risk,and auditors’planning and pricing decisions[J].The Accounting Review,2004,79(2):277-305.
[5]夏立军,杨海斌.注册会计师对上市公司盈余管理的反应[J].审计研究,2001,(4):28-34.
[6]Healy P.M.&Wahlen J M.A review of the earnings management literature and its implications for standard setting[J].Accounting horizons,1999,13(4),365-383.
[7]Grinyer J,Russell A,Collison D.Evidence of managerial shorttermism in the UK.british[J].Journal of Management,1998,9(1):13-22.
[8]Watts R L,Zimmerman J L.Positive accounting theory[M].New York:Prentice-Hall Inc,1986.
[9]蒋义宏.上市公司利润操纵的实证研究[N].中国证券报,1998-03-19(4).
[10]宋衍蘅,殷德全.会计师事务所变更、审计收费与审计质量[J].审计研究,2005,(2):72-77.
[11]Roychowdhury S.Earnings management through real activities manipulation[J].Journal of Accounting and Economics,2006.42(3):335-370.
[12]Zang A Y.Evidence on the tradeoff between real manipulation and accrual manipulation[R].Working paper,2007,University of Rochester.
[13]Graham J R,Harvey C R,Rajgopal S.The economic implications of corporate financial reporting[J].Journal of Accounting and Economics,2005,40(1):3-73.
[14]Kim J,Sohn B.Real versus accrual-based earnings management and the implied cost of equity capital[R].Working Paper,2010,City University Of Hong Kong.
[15]徐浩萍.会计盈余管理与独立审计质量[J].会计研究,2004,(1):44-49.
[16]Sohn B C.Do auditors care about real earnings management in their audit fee decisions?[R].Working paper,2011,City University of Hong Kong.