真实盈余管理对审计收费的影响研究

Study on the Impact of Real Earnings Management on Audit Fees

摘要: 企业盈余管理始终是财会学术界的重要研究领域之一。盈余管理包括应计盈余管理和真实盈余管理。随着监管的日益严格，上市公司高管会更多地使用隐蔽性较强的真实盈余管理，最终增加了企业经营风险。本文研究了上市公司真实盈余管理对审计收费的影响，并进一步研究了不同审计环境下这种影响的差异性。最后，得出以下结论：第一，真实盈余管理对审计收费具有显著的正向影响。第二，会计师事务所综合能力越强，真实盈余管理与审计费用的正相关性也就越强。第三，相较于非国有企业，国有企业在存在真实盈余管理时，审计费用更高。

Abstract: Earnings management is always one of the important research fields in accounting academic circles. Earnings management includes accrual earnings management and real earnings management. With increasingly strict supervision, executives of listed companies will use more hidden real earnings management, which eventually increases the risk of business operation. This paper studies the impact of real earnings manage-ment of listed companies on audit fees, and further studies the differences of such effects in differ-ent audit environments. Finally, this paper draws the following conclusions: First, real earnings management has a significant positive impact on audit fees. Second, the stronger the comprehen-sive ability of accounting firms, the stronger the positive correlation between real earnings man-agement and audit fees. Third, compared with non-state-owned enterprises, state-owned enter-prises have high audit fees when there is real earnings management.