什么样的教育背景有助于抑制盈余管理?——来自签字注册会计师的证据
  
DOI:
中文关键词:  注册会计师;教育背景;盈余管理;审计质量
英文关键词:certified public accountant; education background; earnings management; audit quality
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作者单位
郑建明1陈姝蓉2李怡爽1 1 对外经济贸易大学国际商学院;2北京汽车集团产业投资有限公司 
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中文摘要:
      本文选取了2008-2016年中国A股上市公司为样本,分析了签字注册会计师教育背景与审计质量的关系。研究发现,签字注册会计师学历越高、所学专业与财经类越相关、毕业于财经院校、毕业于“211、985”院校,审计质量更高。论文的研究说明,高等教育具有治理功能,优化教育结构可以起到完善公司治理的作用。
英文摘要:
      In order to analyze the relationship between the education background of CPA and audit quality, this thesis chooses the A-share listed companies in China from 2008 to 2016 as samples. The study finds that the audit quality will be higher when CPA has higher degree, his major is more relevant to finance and economics, or he was graduated from national 211 and 985 project universities or colleges of finance and economics. Meanwhile, the research shows that higher education has a function of governance, and optimizing the educational structure can play a role in improving corporate governance.
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