审计监管抑制盈余管理了吗?

Does Government Audit Restrain Earnings Management?

基于审计署对央企控股上市公司审计的案例,实证检验政府审计对公司盈余管理程度的影响。研究发现,与审计前相比,接受政府审计后的公司盈余管理程度降低;与未接受政府审计的央企上市公司相比,接受审计的公司盈余管理程度较轻。这表明政府审计有效抑制了公司盈余管理行为。

Based on a total sample of 68 state-owned listed companies published by National Audit Office,we aim to observe whether the government audit can effectively suppress the company's earnings management and further investigate the effect of government audit.The empirical results document that,compared with the pre-audit,our sample's earnings management decreases after government audit,and also mitigates compared to state-owned listed companies that are not audited.In conclusion,government audit restrains earnings management effectively.Our research helps the auditing theory and practice in this field,and provides a reference in corporate governance and folk audit mechanism.