以2011—2015 年中国A 股上市公司为研究对象,探讨了在财务报告内部控制审计中注册会计师对真实盈余管理活动的认知。研究发现:真实盈余管理增加了审计风险,且对注册会计师的财务报告内部控制审计收费决策具有显著影响。通过研究真实盈余管理对内部控制审计收费的影响,拓展了财务报告内部控制审计收费影响因素的视角,也为理解真实盈余管理活动提供了直接的经验证据。
Taking the data of China's A share listed companies from 2011 to 2015 as research objects,this paper explores howCPA acknowledges the real earnings management in the internal control audit of financial reports. The research finds that earnings management increases audit risk and has a significant impact on the decisionmaking concerning internal control audit fee inCPA's financial report. The research expands the perspective of the factors affecting the internal control audit fees in financial reporting,and provides direct empirical evidence for understanding real earnings management activities.
程昔武,纪 纲,张泽云,张 顺.真实盈余管理影响内部控制审计收费吗?———来自中国A 股上市公司的经验证据[J].南京审计大学学报,2018,(4):