会计事务所规模对上市公司审计质量的影响——基于国有企业与非国有企业盈余管理视角

The Effect of Accounting Firms Size on Audit Quality of Listed Company——Based on Earnings Management of State-owned Enterprises and Non State-owned Enterprises

采用双重差分模型从国有企业和非国有企业盈余管理角度探讨了会计事务所规模对上市公司审计质量的影响。研究发现:国有企业的盈余管理动机显著低于非国有企业,而且从抑制盈余管理角度来讲,大型会计事务所的审计质量在非国有企业中显著高于小型会计事务所,而在国有企业中两者之间无差异。通过额外检验发现:新会计准则实施后,国有企业的盈余管理程度仍显著低于非国有企业,且新会计准则对企业整体盈余管理空间的影响是有限的。

This paper, using difference-in-differences method, researches the uniformity of audit quality of large accounting firms from earnings management of state-owned enterprises and non-state-owned enterprises perspective. Result shows that： the extent of earnings management of the state-owned enterprises is significantly lower than the non-state-owned enterprises, and audit quality on Inhibition of earnings management of the large accounting firms is significantly higher than the small ac- counting firm in non-state-owned enterprises, but shows no difference in state-owned enterprises. Through the additional test, it also finds that the extent of earnings management of the state-owned enterprises is still significantly lower than the non- state-owned enterprises after the implementation of new accounting standards, but the effect of new accounting standards on corporate earnings management space is limited.