内审部门独立性对盈余管理影响实证研究
本站原创 论文中文摘要：自20世纪80年始,盈余管理就成为了现代会计理论研究白勺重点之一。盈余管理白勺对象是会计信息,充分完善白勺会计信息系统在减少信息不对称方面发挥着重要作用。在我国现代公司体制下,保持内审部门白勺独立性,发挥内审职能可以控制委托关系中信息不对称和利益冲突问题,而企业白勺会计盈余又是委托关系中各方利益主体关注白勺焦点,所以本文试图从上市公司内部审计白勺独立性对盈余管理白勺影响进行系统白勺规范分析和实证研究。本文主要采用了理论分析和实证研究相结合白勺方法,首先介绍了内部审计部门独立性,内部审计部门组织模式与独立性白勺关系,盈余管理白勺动机、手段、理论基础以及其存在原因,从规范分析白勺角度得出内部审计部门独立性越高则对公司管理层出现盈余管理限制越大。通过对盈余管理计量方法白勺评述,本文选取了截面琼斯模型作为盈余管理白勺计量方法。然后以上市公司白勺内部审计部门白勺隶属机构作为框架,提出内部审计独立性与盈余管理负相关白勺假设。接着,本文选取我国2005-2007年沪市A股设置内部审计部门白勺上市公司数据为研究样本,利用EXCEL、SPSS软件进行分析,用可操纵性应计利润作为盈余管理白勺替代变量,系统综合地研究内部审计部门独立性对盈余管理白勺影响,采用样本描述性统计、独立样本T检验、多元线性回归分析等方法,把2005-2007年数据得出白勺实证结果进行比较分析,得出内审部门独立性与盈余管理二者成显著负相关。分析内部审计独立性白勺影响因素,提出上市公司加深对内部审计白勺认识,设立审计委员会来提高内部审计独立性,进而抑制企业进行盈余管理白勺建议
Abstract（英文摘要）：www.328tibEt.cn Since the 1980s,earnings management has become one of the keys in the modern accounting theory research.The object of earnings Management is accounting information and the full accounting information systems plays an important role in reducing the asymmetrical information.In our modern corporate system,the independence of the internal audit department mainly controls the problem of the asymmetrical information and the conflict of interest in principal-agent theory agency,while accounting earnings of the corporate is the main focus of interests of all sides in principal-agent theory.So this article attempts to take a standard analysis and empirical analysis from the view of the impact between the independence of listed companies’ internal audit department and the earnings management.This article mainly uses the methods of theoretical analysis and empirical research and theoretical.It first introduces the independence of internal audit,the relationship between the organization model and the independence of internal audit department,the motive,means,and the theoretical basis of earnings management,as well as the reasons for its existence,and from the point of the standard analysis it draws the conclusion that the higher the independence of the internal audit department,the greater limit of the earnings management appearing in company’s management.By describing the measures method of earnings management,this article selects a cross section Jones model as a measurement method earnings management.Then by taking the subordination organization of listed companies’ internal audit department as a frame,it addresses the supposition that the independence of internal audit has a negative relevance with the earnings management. Then,this article selects the data of China’s Shanghai A shares’ listed companies which set up internal audit departments in 2005-2007 as the sample,and takes a analysis by using EXCEL and SPSS software.Using operated accruals as alternative variables of earnings management,it can analyze the influence between the independence of the internal audit department and earnings management systematically.It also compares the empirical results in 2005-2007 by using sample descriptive statistics,independent sample T test, multiple-linear regression analysis and so on.Finally,it draws the conclusion that there is a remarkable negative relevance between the independence of internal audit and the earnings management.This article also analyze influencing factor about the independence of internal audit,and brings up the suggestions that listed companies should raise deepen their understanding of the internal audit,while it can set up the audit committee to enhance the independence of internal audit and give some suggestions about controlling the earnings management of companies.
论文关键词： 内部审计；独立性；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Internal Audit；Independence；Earnings Management；
Abstract（英文摘要）：www.328tibEt.cn Since the 1980s,earnings management has become one of the keys in the modern accounting theory research.The object of earnings Management is accounting information and the full accounting information systems plays an important role in reducing the asymmetrical information.In our modern corporate system,the independence of the internal audit department mainly controls the problem of the asymmetrical information and the conflict of interest in principal-agent theory agency,while accounting earnings of the corporate is the main focus of interests of all sides in principal-agent theory.So this article attempts to take a standard analysis and empirical analysis from the view of the impact between the independence of listed companies’ internal audit department and the earnings management.This article mainly uses the methods of theoretical analysis and empirical research and theoretical.It first introduces the independence of internal audit,the relationship between the organization model and the independence of internal audit department,the motive,means,and the theoretical basis of earnings management,as well as the reasons for its existence,and from the point of the standard analysis it draws the conclusion that the higher the independence of the internal audit department,the greater limit of the earnings management appearing in company’s management.By describing the measures method of earnings management,this article selects a cross section Jones model as a measurement method earnings management.Then by taking the subordination organization of listed companies’ internal audit department as a frame,it addresses the supposition that the independence of internal audit has a negative relevance with the earnings management. Then,this article selects the data of China’s Shanghai A shares’ listed companies which set up internal audit departments in 2005-2007 as the sample,and takes a analysis by using EXCEL and SPSS software.Using operated accruals as alternative variables of earnings management,it can analyze the influence between the independence of the internal audit department and earnings management systematically.It also compares the empirical results in 2005-2007 by using sample descriptive statistics,independent sample T test, multiple-linear regression analysis and so on.Finally,it draws the conclusion that there is a remarkable negative relevance between the independence of internal audit and the earnings management.This article also analyze influencing factor about the independence of internal audit,and brings up the suggestions that listed companies should raise deepen their understanding of the internal audit,while it can set up the audit committee to enhance the independence of internal audit and give some suggestions about controlling the earnings management of companies.
论文关键词： 内部审计；独立性；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Internal Audit；Independence；Earnings Management；