（会计学专业论文）上市公司盈余管理与会计师事务所审计质量关系研究.pdf

? ? !#$ i ? ? ? ? ? ? ? ? ? ? ? ? !#$% ?40:56?abc$d?efghijkl?0ijmn?*opcq :r$stuv12wa?$d?efxy? z _ ? a bcdef(e./?gz?qhijklmt$nop 4agst12uvw?q?cdef$d?e f?rsgtuvw?hu:rvw$ijkl$ d?ef?zx?yz|gz?|bz?|?z?k? $?f?$?|?z?z$?cuv?0?z?$? ?zzquv?uv?c?h?c?s? ?h?$?na _ vw?cuv$? “wq ?fi $?fl l?$?m?w(e./ijkl$ ?rqhijkl$nop4agst12?”wq?cdef(? ?$d?ef?|yz?uv?z$ :? ?z$?cuv?$z? huf9u? $?$./?2x$./?s?wijkl$ ?w?huf?u?$?$./?2?$. /?s?wijkl$?w?h !?wijkl?w$. /s?d?1?$d?+$d?e f?h !?wijkl?w$./s?d?1? ?+$d?ef? zuv$?uqijkl$st812uv? ? ? ?d?ef$?2o?ijkl?w?w?8s?uv$r :o?z?k$uv?(?sgtijkl?:r$klvw? ?w?w?$ijkl?r?a?vw(?qhijkl$nop 4agst12w?$d?ef?qa(?z?w ?$uv? k? ? ? d?ef ijklvw ?cuv ? ? !#$ ii abstract at present in domestic, the accounting firms can be divided into “big-four” and “non-big-four” two broad categories. the “big-four” possesses the glorious history, and internationally has the very high prestige. the companys scale is also quite big, and the financial resource is abundant. compared to “big-four”, the scale of “non-big-four” is small, the prestige is not high, and moreover the fund strength is not very abundant. the auditing quality of those two has attracted the public attention, as well as the dispute. many scholars have compared the auditing quality difference of these two kinds of accounting firm from different aspects. this thesis take the domestic a-share listed 2006 companies as samples, through the studies of the ability of “big-four” and “non-big-four” to control the earnings management degree to compare the auditing quality of the two on china stock market. this thesis has further studied the auditing quality difference from different direction of earnings management. this thesis composes of five chapters: the first chapter is the introduction; the second chapter contains literature review; the third chapter is defining related concept and main measurement model selection; the fourth chapter is the core part, mainly contains empirical study. the frame includes the research design, research supposition, determination of model coefficient, results as well as the explanation of it, and suggestions, the fifth chapter is a brief summary and introduction of the deficiency of this article. through the empirical study, the basic conclusion attained includes:those companies generating lower cfo than the industry-wide level will be apt to increase profits, which is a positive earnings management behavior;?those companies generating higher cfo than the industry-wide level will be apt to decrease profits, which is a negative earnings management behavior;?in the case that a company has a positive earnings management behavior, after conducting audits, the “big-four” show a higher auditing quality, compared to the “non-big-four”;?in the case that a company has a negative earnings management behavior, after conducting audits, the “non-big-four” show a higher auditing quality. the main innovation spot of this thesis lies in: former studies of auditing quality comparison between “big-four” and “non-big-four” through the earnings management aspect can be saw a lot, while fatherly divide the earnings management into “positive” and “negative” is not so often to see. base on the predecessors related research, this thesis divide the earnings management according to the different management direction segmentation into “positive” and “negative”, and then compare the auditing quality of the “big-four” and “non-big-four” auditing firms separately in those two directions. thus, in this sense, this thesis deepened predecessors research. key words: “big-four” “non-big-four” auditing quality direction of earnings management empirical study ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? %,?abcdefgag? ? :!$=zef#?$?%?al/?h(e./?$ bcd?derklfg?hi *?$k?aj?km n? cdok?pq8qorijkl?h?s?d?ef$t? ufi ? ? ? |g?=?.vw ? ? ? xyz _abcdefcghijckhhlcjm ? nop qrstucrvw? _cefw? xedabyw?zhcvcrcm ?9tjf|hitm ?crhaffc?hibgc?hg?efjim ? |b?q?z?$? ? !#$% ?40:56?a bc$d?efghijkl?0ijmn?u ?d?ef?m? ?xy?w?p?w? ?,?:?*+? ?$d?ef$x?ajhsgt +?$d?ef “$? r?h:+?34ef ! t?$? ?34?.?k”?;l/?$ ? ?5l$c?34$5?.6?z$uv ? ? !#$ % 2 l/?$3?d?$ ?d?z?8d?ef?rafi ? ?ery?_m? l/?$d?ef?d?;?d?”q+? l/?$hc?q+?d?$?q?$d?efq+? ?catcrh ?$?”?r?,?q?*+? d?ef?u?$?qo?$? ?o$=?ld? ?effj?etv?a?c?et?catcrh ?d?ef?123?12? $?5?+$d?ef?!d?1?$p4+?r12? $?:?$?p?+? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$ijkluvu ? ? hu?ijkl? ?$-? ? ?cers ? ?egrct u ? hijkl$?l?n? ?”?q$?-s?8h?12s? q;?k?“ch./ $s?c?j ?u?fi $5r$? ?arrae? ?! ?bhff ?c?g?$?#$%.? ?%q?*?:?jkc?*?w?ijkl*t? ag?k ?r12+,“hl=c?-+./$ ”? qefgcatc?gallc ?ijkl$?+?0?g1 ”$34 ?(?ijkl?(?0kl? ?$rnoh?3?12?m? 2?3j4?“$?5?kl? ?6?j./$?$?“ k?$?#?c?j?12?$./$? 1 deangelo, l.e., 1981b. auditor size and audit quality.journal of accounting and economics 3 (3):183- 199. 2 dopunch,n., simunic,d.,1982. the competition in auditing an assessment. fourth symposium on auditing research:401- 450.urbana university of illinois. 3 watts,r.l., zimmerman, j.l., 1980. the market for independence and independent auditors. working paper, university of rochester. ? 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(?p(?e ./$(?$)?%./$ ?=?!g?$?k?h:?$=?s?f? =?:?$=?x?$=?am ? q(?”?7?f?$=?am$k?h:?$=? ?b?ams?f? k b?a $?f?”$ +?cers?m ?, 9-.?catcrh?_m?htcj?m ?$?cbghd? ?rhet ? ?dcctcs?m ?cbghd?rhet ? ?dcctcs?m ?$? ? ?c?htv ? ae?aeruh? ?m ?$? ?c?htv ? ae?aeruh? 20 becker,c.l., m.l.defond, j.jiambalvo, and k.r.subramanyam. the effect of audit auality on earnings managementj. contemporary accounting research, 1998, 15(1):1-24. 21 defond,m.l., and c.w.park. the reversal of abnormal accruals and the market valuation of earnings surprisesj. accounting review, 2001, 76(3):375-404. ? ? !#$ % 13 a1?w?$?q?:?$= ?d”?$ijkl?m?fi s?;?%? 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