內(nèi)部控制、外部審計對盈余管理抑制作用的替代效應(yīng)研究.pdf

1、分類號：F230密級：UDC：657學(xué)校代碼：11065碩士學(xué)位論文內(nèi)部控制內(nèi)部控制、外部審計對盈余管理抑制作用的替代效應(yīng)外部審計對盈余管理抑制作用的替代效應(yīng)研究研究趙一穎趙一穎指導(dǎo)教師康進軍學(xué)科專業(yè)名稱會計學(xué)論文提交日期2017.5.17論文答辯日期2017.5.27答辯委員會主席AbstractInrecentyearsdomesticfeignfraudcasesemergeinanendlessstreamincludingth

2、e2001EnronCpationthe2007financialcrisisinthefakeenterprisesincludinganumberoffeigncompaniesLantiansharesSanlumilkpowdermanyotherdomesticcompaniesbecauseoffinancialFraudsufferedaseriouseconomiclossofcredibility.Indertoimp

3、rovethequalityofaccountinginfmationreducethedegreeofearningsmanagementChinahasjoinedintherevisionoftheinternalcontrolthe“internalcontrolguidelines“otherrelevantprovisions’appearancehavegraduallymadeinternalcontrolbeginto

4、improve.AsaresultasanimptantinternalgovernancemechanismofthecompanyinternalcontrolinChinahasbeguntoreceiveattention.Externalauditasathirdpartyindependentregulatinternalcontrolplayedthesameroleinthesuppressionofearningsma

5、nagement.Investswillfocusonthequalityoftheauditreptissuedbyauditsifitiscompletereliablecanchecktheaccountingfraudearningsmanagement.Thisarticleembarksfromtheprincipalagenttheyasymmetricinfmationtheyconnectswiththecontrac

6、ttheyofearningsmanagement.Itputsfwardthattheinternalcontrolexternalauditinghaveinhibityeffectonaccoutingchoiceearningsmanagementrealrealityearningsmanagement.Thenwechoosethemanufacturinglistedcompaniesin20122014assamples

7、fempiricalresearchweusethemodifiedsectionJonesmodelintheempiricalstudy.Theempiricalresultsshowthattheinternalcontrolexternalauditnotonlyhaveinhibityeffectonearningsmanagementalonethejointinhibityeffectonearningsmanagemen