会计盈余管理与独立审计质量

Earnings Management and Quality Of Independent Audit

本文从盈余管理的角度考察了中国注册会计师独立审计的质量,发现中国的注册会计师能够在一定程度上鉴别会计盈余管理的程度,这种鉴别的能力与盈余管理的手段有关。相对操控的经营性应计利润而言,注册会计师在对以操控非经营性应计利润为手段的盈余管理行为的审计中表现出了较高的审计质量。另一方面,审计质量还和盈余管理的方向有关,虽然注册会计师对以增加利润为目的的正向盈余管理行为更加敏感,但是与对负向盈余管理行为的审计比较,并没有体现出更高的审计质量。

This paper tries to judge the quality of independent audit in Chinese a - share market by the CPAs'ability to distinguish earnings management. It is found that , to some degree, Chinese CPAs have the ability to distinguish the extent of earnings management. The ability is affected by the way of accounting manipulation. The quality is higher in audit for discretionary non -operational income than for discretionary operational income. moreover, the quality is related to the direction of the manipulation. The research finds although they are more sensitive to the manipulation for increasing profit, the CPAs do not perform better in discriminating the degree of earning management in that direction