盈余管理与审计质量的相关性研究

自20世纪80年代中后期以来盈余管理便逐渐发展成了实证会计研究的一个重要研究领域。近年来，随着许多由利润操纵引起的会计丑闻的接连暴露，尤其是美国的“安然事件”竟然使一向标志着“高质量审计”的“五大”会计师事务所之一的安达信事务所在一夜之间土崩瓦解，更是引起了社会各界前所未有的关注。无论盈余管理是增加或降低财务报表的信息含量，都会毋庸置疑的增加上市公司的潜在风险。当盈余管理成为一个普遍现象时，它与注册会计师的的审计质量之间也就存在一定的内在联系。很多学者通过实证研究论证了高质量的审计更容易发现和制约上市公司的盈余管理，从另一方面说，已审财务报告中注册会计师容许的盈余管理程度可以反映审计质量的高低。而本文将对该项论题的相关内容进行述评。

关键词：盈余管理；审计质量；相关性
Study on the Correlation of Earnings Management and Audit Quality
ABSTRACT
Since the late 80s of 20th century, earning management has gradually become an important field of positive accounting research. In recent years, many accounting scandals caused by manipulation of profits successively exposured, especially in the United States, the "Enron affair" made Arthur Andersen, the “top five” accounting firm who always marked "high quality audit", collapsed overnight. And it attracted unprecedented attention from all social community. Whether earning management can increase or decrease the information contents of the financial statements, it will increase the potential risks of the listed companies with no doubt. When earning management becomes a common phenomenon, there is a certain relation between earning management and the quality of audit. Many scholars have demonstrated that high quality audit can find and constraint the earning management of listed companies more easily. On the other hand, the degree of allowed earning management in the audited financial reports may also reflects the quality of audit. And the paper will study on the correlative contents of this thesis.

Key Words: Earning management; Audit quality; Correlation

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