盈余管理對审计费用影响实证分析(14页).docVIP

盈余管理对审计费用影响的实证分析 盈余管理对审计费用影响的实证分析 周兵 杨荟琳＠ [摘要]自2001年开始，证监会要求上市公司在年报中披露支付给会计师事务所的报酬情况，审计收费引起了资本市场广泛而高度的重视。那么，上市公司的盈余管理问题是否以及怎样影响注册会计师审计收费呢？我们的假设是：盈余管理程度越高的公司，所支付的年度财务审计费用越高。研究选取了深市A股市场2002及2003年度按证监会要求披露审计费用的上市公司作为研究样本，经过样本筛选和数据分析发现盈余管理的衡量指标之一—|非经营性收益与净利润的比例|≥50%时，在10%的显著性水平下，对年度财务审计费用有显著影响，结果与我们的预期一致，支持原假设；而当20%≤|非经营性收益与净利润的比例|＜50%时，对年度财务审计费用没有显著影响。 [关键词]审计收费；盈余管理；实证分析；研究结论 The Research Results of Empirical Analyzing About Audit Fees And Earnings Management ZhouBing and YangHuiLin （Southwestern University of Finance and economics） Abstract: From the year of 2001, China Securities Regulatory Commission required that all listed companies disclose their information about the audit fees they paid to CPA firms. Audit fees are paid significant attention to by capital markets. Are the issues of earnings management being noticed by external auditors and further affect their audit fees? Our hypothesis: the deeper the extent of earnings management, the higher the price of audit service. Our research chose samples of audit fees of the listed companies from Shenzhen stock exchange’s A share in 2002 and 2003. By sorting and analyzing the data, we get the conclusion: at the remarkable level of 10%, when the non-operating income to net profit ratio is no less than 50%, earnings management cause significance to audit fees; when the non-operating income to net profit ratio is between 20% and 50%, there is no obvious impact to audit price. Key words: Audit fees, earnings management, empirical analyzing, research results. 盈余管理对审计费用影响实证分析 目 录 摘要————————————————————————————4 引言————————————————————————————4 文献回顾——————————————————————————5 研究设计——————————————————————————7 研究假设————————————————————————7 模型设计————————————————————————11 样本选择————————————————————————11 统计结果————————————————————————11 结论————————————————————————————13 主要参考文献------------------------------------------------14 盈余管理对审计费用影响的实证分析 周兵