股权激励与审计意见购买研究

Research on Equity Incentives and Audit Opinion Purchase

上市公司股票期权激励计划公告日前,管理层有进行向下盈余管理的动机,以获取更低的行权价格。因此,管理层有强烈的审计意见购买动机以获得“清洁”审计意见。审计意见购买行为直接损害了审计质量和注册会计师的独立性,危及审计市场及社会经济的有效运行。本文站在独立研究者的角度,阐述了股权激励下审计意见购买的动机和方式,并提出相关防范建议。

Before the equity incentive plan of listed companies is announced,the management is motivated to conduct downward earnings management for a lower exercise price.It provides them a strong motivation to obtain"clean"audit opinions through corresponding purchase.Such purchase behavior directly reduces the audit quality and the independence of the certified public accountant,and impedes the effective operation of the audit market and even the social economy.From the perspective of an independent researcher,this paper explores the motives and methods of audit opinion purchase under equity incentives and then proposes suggestions on risk prevention.