机构地区: 九江学院会计学院
出 处: 《会计研究》 2011年第6期77-85,96,共9页
摘 要: 过去的文献一直把盈余管理看成同质风险,而本文把盈余管理按属性划分为决策有用性盈余管理和机会主义盈余管理,采用1999年至2008年A股上市公司作为研究样本,研究了审计师能否对不同属性的盈余管理做出差别反应,并表现在审计意见决策上。研究结果发现,在同样进行了盈余管理的样本中,审计师能够区分不同属性的盈余管理,对高风险的机会主义盈余管理应计额出具非标意见的概率大于低风险的决策有用性盈余管理的应计额。 In this paper,We use the A-share listed companies from 1999 to 2008 as research sample to investigate that whether or not auditor can make a difference in respo nse to the different properties of earnings management,and make decisions in th e audit opinion.This study finds that in the sample corporations with earnings management,the auditor can distinguish between different attributes earnings ma nagement,and issue the probability of unclean opinion of high-risk opportunisti c earnings management discretionary accruals greater than the probability of low-risk decision usefulness earnings management discretionary accrecdls.