目录
摘要Ⅰ
关键词Ⅰ
AbstractⅡ
引言
引言1
文献综述1
（一）审计费用研究概况1
（二）盈余管理研究概况2
（三）盈余管理对审计费用的影响研究概况2
（四）述评3
二、理论分析与假设3
（一）应计盈余管理对审计费用的影响4
（二）生产操控手段对审计费用的影响4
（三）销售操控手段对审计费用的影响4
（四）费用操控手段对审计费用的影响4
三、实证研究4
（一）研究设计4
（二）实证检验和分析7
四、研究结论与建议11
（一）研究结论11
（二）相关对策建议11
（三）研究的局限与不足12
参考文献12
致谢13
上市公司盈余管理对审计费用的影响研究
摘 要
财务报告的真实性和公允性对投资者和政府监管部门具有重要意义，新审计报告准则要求所有上市公司自2018年1月1日即2017年审计报告中开始全面披露关键审计事项，风险导向成为审计市场主导审计模式。企业管理层有动机为了满足监管机构对上市的要求或者满足配股资格等，对其财务数据或日常经营活动进行盈余管理，财务报告的可信性大幅降低，进而影响利益相关者的正确决策和资本市场的发展。不易被察觉的盈余管理手段通常具有复杂性，都会使审计活动和经济业务更加繁杂，增加审计风险和审计成本，进而增加审计收费。本文选择2014年至2018年沪深两市上市公司为样本，系统分析应计盈余管理和真实盈余管理的三种常用手段对审计费用的影响，检验审计师是否将企业的盈余操纵行为能准确识别。通过理论分析和实证研究，本文验证了应计盈余管理和审计费用造成了显著正相关，真实盈余管理的生产操控手段和费用操控手段与审计费用显著正相关，而销售操控手段与审计费用正相关，但相关性不显著。本文的研究结论丰富了盈余管理理论，一定程度上有利于进一步加强对我国审计行业收费的监督，同时为我国相关制度完善和市场健康发展提供理论支持。
Research on The Influ *51今日免费论文网|www.51jrft.com +Q: ￥351916072$ 
ence of Earnings Management of Listed Companies on Audit Expensesimes
ABSTRACT
The authenticity and fairness of financial reports are of great significance to investors and government regulatory authorities. The new audit reporting standards require all listed companies to fully disclose key audit matters in the 2017 audit report from January 1, 2018 The audit market dominates the audit model. Corporate management has an incentive to manage earnings of its financial data or daily operating activities in order to meet regulatory requirements for listing or to qualify for share placement, etc. The credibility of financial reports is greatly reduced, thereby affecting the correct decisionmaking and capital of stakeholders The development of the market. The hardtodetect earnings management methods are usually complicated, which will make audit activities and economic operations more complicated, increase audit risks and audit costs, and then increase audit fees. This article selects the listed companies in Shanghai and Shenzhen from 2014 to 2018 as a sample, systematically analyzes the impact of three common methods of accrued earnings management and true earnings management on audit costs, and checks whether the auditor can accurately identify the companys earnings manipulation . Through theoretical analysis and empirical research, this paper verifies that the accrued earnings management and audit costs cause a significant positive correlation. The production control methods and cost control methods of real earnings management are significantly positively correlated with audit costs, while the sales control methods are positively correlated with audit costs. , But the correlation is not significant. The research conclusions of this paper enrich the theory of earnings management, and to a certain extent, it is conducive to further strengthening the supervision of Chinas audit industry, and at the same time provide theoretical support for the improvement of Chinas relevant systems and the healthy development of the market.

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