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

1、分類號(hào)：F230密級(jí)：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(jì)對(duì)盈余管理抑制作用的替代效應(yīng)外部審計(jì)對(duì)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(jìn)軍學(xué)科專業(yè)名稱會(huì)計(jì)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(huì)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