内部控制、审计师行业专长、应计与真实盈余管理

Internal Control,Auditor Industry Expertise,Accrual and Real Earnings Management

本文以2008至2009年中国A股上市公司为研究对象,研究内部控制和审计师行业专长对应计和真实盈余管理的治理作用,并进一步探讨内部控制和审计师行业专长对应计和真实盈余管理的治理是以替代方式还是以互补方式来发挥作用。研究发现:首先,高质量的内部控制有助于抑制公司的应计盈余管理行为,但对真实盈余管理的抑制作用较小。事务所的行业专长能同时抑制公司的应计和真实盈余管理行为。其次,内部控制与审计师行业专长在抑制公司的盈余管理方面存在互补关系,而不是替代关系,即公司的内部控制越好,越有助于发挥审计师行业专长对应计和真实盈余管理的治理作用。

This paper based on A-share listed companies of China from 2008 to 2009 to analyze the governance role of the internal control and the auditor industry expertise on accrual and real earnings management.It further analyzed whether the internal control and the auditor industry expertise were substitutional or complementary in restraining earnings management.We found that:first,high quality internal control helped to restrain companies' accrual earnings management,but with little effect on real earnings management.Auditor industry expertise can reduce both the accrual and real earnings management.Secondly,the internal control and the auditor industry expertise complemented each other in reducing companies' accrual and real earnings management,other than substituted for each other.That is to say that the higher quality of internal control,the more governance effect of auditor industry expertise on restraining the accrual and real earnings management.