异常管理层权力和审计质量对盈余管理影响的实证研究——来自深证A股上市公司数据

An Empirical Research on the Influence of Abnormal Management Power and Audit Quality on Earnings Management: Data from Listed Companies of A-Share

管理层权力影响着企业的经营决策,并直接影响企业财务报告与财务披露,最终影响着企业的盈余管理.本文视过度的管理层权力为异常管理层权力,建立异常管理层权力、审计质量和盈余管理的定量度量模型,通过采集2012年到2017年深证A股上市公司8749个样本数据,运用描述性统计、相关性分析、多元回归分析以及稳健性分析得到:异常管理层权力与企业盈余管理程度呈正相关,而审计质量能够削弱两者的关系.

The management power affects the management decisions of the enterprise,and directly influences the earnings report and financial disclosure,which ultimately influences the earnings management of the enterprise.In this paper,we regard excessive power management as exception management power and establish exception management power,quantitative measurement model of audit quality and earnings management.According to the Shenzhen A shares in 2012 to 2017 which include the relevant data of 8 749 sample,we made correlation analy-sis,multiple regression analysis and robustness analysis by using descriptive statistics.The results show that ab-normal power is positively associated with the degree of earnings management with the enterprise management,and audit quality can weaken the relationship of the two.