盈余管理、财务困境与审计费用

Earnings Management,Financial Distress and Audit Fees

选取2015—2021年A股上市公司为样本,研究盈余管理与审计费用的关系,并分析了财务困境对二者的调节作用。结果显示:应计与真实盈余管理与审计费用均呈显著正相关关系;财务困境会加强盈余管理对审计费用的正向影响;进一步研究发现,在非国有企业,盈余管理对审计费用的正向作用更显著。

This paper selects A-share listed companies from 2015 to 2021 as samples to study the relationship between earnings management and audit fees,and also analyzes the moderating effect of financial distress on the two.The results show that both accrual and real earnings management are positively correlated with audit fees;financial distress will strengthen the positive impact of earnings management on audit expenses.Further research shows that earnings management has a more significant positive effect on audit expenses in non-state-owned enterprises.