终极所有权、盈余管理与审计意见

本文从基本的盈余管理和审计意见关系出发,借鉴转型经济学中关于企业与政府关系研究的最新成果及不同方向盈余管理的特征,深入研究了终极所有权对盈余管理与审计意见关系的影响。研究发现:终极控制人的影响力越强,注册会计师对该企业的盈余管理容忍度就越高;终极控制人性质对盈余管理程度和审计意见关系的影响会随着盈余管理方向的不同而不同;与向上盈余管理相比,终极控制人对向下盈余管理程度和审计意见的关系影响较小。本文的研究,对于深入认识终极所有权的影响及提高独立审计在公司治理中的作用具有重要意义。

On the basis of the relationship of earning management and audit opinion, by adopting the latest studies of the relationship between enterprise and government in transition economics and the features of earning managements of different directions, we have studied the influence of ultimate ownership on the relationship between earning management and audit opinion. We find that the bigger the influence of ultimate controller is, the bigger the tolerance of CPA to enterprise earning management is, and that the impact of the nature of ultimate controller on the relationship between earning management and audit opinion varies with the direction of earning management. Compared with upward earning management, ultimate controllers have smaller af- fects on the relationship between downward earning management and audit opinions. Therefore, our study has the great sig- nificance in understanding the impacts of ultimate ownership and the roles of audit in corporate governance.