国外公司盈余管理与审计师更换关系探讨
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外国经济与管理 2003 年 第 25 卷第 09 期, 页码：39 - 42
摘要
参考文献
摘要
本文介绍了盈余管理与审计师更换之间的关系 ,分析了上市公司进行盈余管理的动机和审计师独立性之间的矛盾 ,指出了盈余管理的行为可采用可操控应计项目金额来衡量。最后 ,文章就我国在该领域如何借鉴国外的经验 ,加强对审计师更换的监督提出了一些想法和建议。
[1]Becker,Defond,Jiambalvo,andSubramanyam.theEffectofAuditorQualityonEarningsManagement[J]ContemporaryAc countingResearch1998,15(1):24
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[5]Feltham,HughesandSimunic.EmpiricalAssessmentoftheImpactofAuditorQualityontheValuationofNewIssues[J]JournalofAccountingandEconomics,1991,(12):375-400
[6]FrancisandWilson.AuditorChanges:aTestofTheoriesRelatingtoAgencyCostsandAuditorDifferentiation[J]TheAc countingReview,1988,(10):663-682
[2]DefondandJiambalvo.IncidenceandCircumstancesofAccountingErrors[J]TheAccountingReview,1991,(7):643-655
[3]DefondandJiambalvo.FactorsRelatedtoAuditor clientDisagreementsoverIncome increasingAccountingMethods[J]Con temporaryAccountingResearch,1993:415-431
[4]DefondandSubramanyamAuditorChangesandDiscretionaryAccruals[J]JournalofAccountingandEconomics,1998,25:35-67
[5]Feltham,HughesandSimunic.EmpiricalAssessmentoftheImpactofAuditorQualityontheValuationofNewIssues[J]JournalofAccountingandEconomics,1991,(12):375-400
[6]FrancisandWilson.AuditorChanges:aTestofTheoriesRelatingtoAgencyCostsandAuditorDifferentiation[J]TheAc countingReview,1988,(10):663-682
引用本文
朱红军. 国外公司盈余管理与审计师更换关系探讨[J]. 外国经济与管理, 2003, 25(9): 39–42.
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