从盈余管理角度检验审计任期对审计质量的影响

下载PDF

导出

摘要本文检验了沪市审计任期为6、7年的原材料制造业上市公司第4、5、6年审计任期下的审计质量。检验结果表明:在较长的审计任期下,审计质量并未出现明显的恶化,但随着审计任期的延长,审计质量存在一定的消极变化。

作者李自连胡秋梅

机构地区萍乡高等专科学校

出处《商场现代化》北大核心 2008年第30期300-301,共2页

关键词审计任期盈余管理审计质量

参考文献6

1陆建桥.中国亏损上市公司盈余管理实证研究[J].会计研究,1999(9):25-35. 被引量：850
2夏立军.国外盈余管理计量方法述评[J].外国经济与管理,2002,24(10):35-40. 被引量：114
3曹伟,桂友泉.上市公司审计轮换制研究[J].中国注册会计师,2003(7):22-25. 被引量：9
4余玉苗,李琳.审计师任期与审计质量之间关系的理论分析[J].经济评论,2003(5):124-128. 被引量：51
5吴粒,张璐.论我国经济转轨时期该采用何种审计轮换制[J].价值工程,2004,24(2):79-81. 被引量：1
6James N. Myers,Linda A. Myers,Thomas C. Omer, Exploping theTerm of the Auditor--Client Relationship and the Quality of Earnings: A case for Mandatory Auditor Rotation? , The Accounting Review, 2003 (July): 779--799.

1培禾.《注会轮岗大势所趋》[N].《中国证券报》,2003—02—24.
2[美]瓦茨齐墨尔蔓.《实证会计理论》中文版[M].大连:东北财经大学出版社,1999..
3[1]Beaver,W. H. ,and MeNiehols,M. F.. The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers [J]. Revivew of Accounting Studies, 1998, (3): 73-95.
4[2]Burgstahler D. ,and Dichev, I.. Earnings Management to Avoid Earnings Decreases and Losses[J]. Journal of Accounting and Economics, 1997,24(1) : 99-126.
5[3]Chen, K. and H. Yuan. Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based Regulation of Rights Issues[R]. Working Paper, Hong Gong University of Seience and Technology, Shanghai University of Finance and Economics, 2001.
6[4]Collins, D. , Hribar, P.. Errors in Estimating Accruals:Implications for Empirical Research[R]. Working Paper, University of Iowa,2000.
7[5]Degeorge, F. , Patel, J. , Zeckhauser, R. Earnings Management to Exceed Thresholds[J]. Journal of Business, 1999, 72(1): 1-33.
8[6]Jones J. Earnings Management During Import Relief Investigation[J]. Journal of Accounting Research, 1991,29: 193-228.
9Anthony H. Catanaeh Jr., Paul L. Walker, 1999. The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework.International Accounting, Auditing & Taxation,8,43 - 65.
10DeAngelo, L. E., 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics(3), 183 - 199.

商场现代化

2008年第30期

内容加载中请稍等...