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基于我国上市公司2005-2014年的数据,以操纵性应计的绝对值作为度量审计质量的反向指标,对会计信息可比性是否影响审计质量进行了实证检验。研究发现,会计信息可比性与上市公司盈余操纵水平负相关,说明会计信息可比性越高,审计质量越高。进一步将操纵性应计区分为向上操纵盈余和向下操纵盈余两个方向后,研究结果保持不变。会计信息可比性增加财务报告的可审性,提高审计质量,对于降低公司的代理成本,提高资本的配置效率具有重要的意义。
Based on the data of Chinese listed companies from 2005 to 2014, the absolute value of maneuver accrual is taken as the inverse index to measure the audit quality, and the empirical test is carried out to verify whether the comparability of accounting information affects the audit quality. The study found that the comparability of accounting information and the level of earnings manipulation of listed companies negatively correlated, indicating that the higher the comparability of accounting information, the higher the audit quality. The research results remained unchanged after further dividing maneuvering accruals into upward maneuvering surpluses and downward maneuvering surpluses. Comparability of Accounting Information Increasing the audibility of financial reports and improving audit quality are of great significance for reducing agency costs and increasing the efficiency of capital allocation.