我国上市公司审计质量对盈余管理的影响

The influence of Audit Quality on Earnings Management of Listed Companies in China

随着中国资本市场的快速发展,上市公司对盈余进行管理的程度对投资者做出正确的经济决策有着很大的影响,由于代理成本产生的信息不对称,管理层一定会有部分信息不被投资者所知晓,导致盈余管理现象很难被完全消除。因此,注册会计师应尽力控制审计质量,减少盈余管理现象带给市场的负面影响。

with the rapid development of China economy,degree of surplus management of listed companies in China has a great harm on the steady development of capital market.Because of information asymmetry caused by agency costs,management will have some information not known by investors,earnings management phenomena are difficult to eliminate,but the certified public accountant shall try our best to control the quality of audit to reduce earnings management phenomenon brings the negative effect of market.