审计质量与可控应计利润的实证研究

An Empirical Analysis on Audit Quality and Discretionary Accruals

盈余管理一直以来是会计实证研究的一个热点问题,目前我国企业进行盈余管理的行为越来越普遍,大多数公司往往对可控应计利润进行操纵,造成会计信息失真。本文采用实证的研究方法通过检验可控应计利润与审计意见的相关性来验证注册会计师的审计质量。我们得出结论:注册会计师能在一定程度上审计出公司的盈余管理。

Earnings management is always a hot topic of empirical research. Listed companies of our country carry on earnings management is more and more general at present, they will often mainly handle discretionary accruals ,which cause accounting information to be distorted. This article tries to examine the auditquality of Chinese CPAs through the correlation between Discretionary Accruals and auditing opinions. We have concluded that CPAs are able to audit earnings management.