公司治理和注册会计师审计对盈余质量的影响

The Influence of Corporate Governance and CPA Audit on Earnings Quality

上市公司盈余质量是评价企业价值的重要因素,也是利益相关者关注的重点。选取2009—2011年上市公司数据作为研究样本,采用扩展的Jones模型计量盈余质量,运用回归模型实证研究公司治理和注册会计师审计对盈余质量的联合影响,结果表明:公司治理结构的完善和注册会计师审计水平的提高能够增强上市公司盈余质量的真实性和可靠性,完善的公司治理有利于提高注册会计师审计效果,提高上市公司的盈余质量。

Earnings quality of listed companies is an important factor of enterprise value evaluation and has always been the fo- cus of investors and other stakeholders. The paper, selecting 2009 -2011 listed companies data as the study sample, adopts Ex- tended Jones Model to measure earnings quality and do some research empirically about the joint influence of corporate govern- ance and CPA audit on earnings quality by regression model. Studies have shown that the improvement of corporate governance structure and the enhancement of CPA audit level can strengthen the truthfulness and reliability of earning quality of the listed companies, and the improved corporate governance makes contribution to the effect of the CPA audit and the earnings quality of the listed companies.