dissertation introduction范文
论文作者:英语论文论文属性:论文指导登出时间:2015-07-13编辑:Karlie点击率:5413
论文字数:926论文编号:org201507021519245019语种:英语 English地区:英国价格:免费论文
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摘要:本论文主要阐述了建立单一和复合审计质量检测的方法,详细地阐明了内部审计功能与外部审计功能对公司的影响以及重要性,分析两者的优点与不足,并提出应该如何建立单一和复合审计质量检测方法。
建立单一和复合审计质量检测方法
外部审计功能的一个主要目标是识别在管理者试图管理盈利数字时,财务报告的质量和财务报告的质量是否下降。当管理者发现,审核员不能够识别盈余管理的程度,他们将尝试用这个估算数值来达到他们的预期。因此,我的假设是,盈余管理与审计质量的概率是负相关的。然而,在这个复杂的财务报告环境中,在委托代理关系和会计准则中,对管理者来说有很多原因和很多方法能够用以管理公司盈余管理。因此,它需要强有力的证据来证明审计质量与盈余管理有着负相关关系。
Tendeloo和Vanstraelen(2008)对欧洲私人公司的研究中,用一个假设证明了,私人(非上市)公司能更多地参与到公共公司的盈余管理,发现了审计质量制约盈余管理之间的关系。研究了富时100指数和目标的公司会让我们知道审计质量可以对公共公司造成相同的影响。
Establishing Single And Composite Measurement Of Audit Quality
One of the key objectives of external audit function is to identify the quality of financial reporting and quality of financial reports drops down when managers try to manage the bottom line - the earning figure. When managers discover that auditors would not be able to identify the degree of earnings management, they try to use this figure to cater their purpose. Therefore a naïve assumption is that probability of earnings management is negatively related with quality of audit. However in this world of complex financial reporting, agency relationship and accounting standards, there are many reasons and many ways for the managers to manage the company earnings. Therefore it needs strong evidence to claim that audit quality has a negative relationship with earnings management.
Tendeloo and Vanstraelen (2008) researched on European private companies, with an assumption that private (non-listed) companies engage more in managing earnings than public companies, and found that the quality of audit constrains earnings management. Researching on FTSE 100 and AIM companies would let us know whether audit quality can do the same thing to public companies.
The main objective of this research is to find out the influence of audit quality on earnings management. The research will also explore -
Establishing single and composite measurement of audit quality;
Establishing simplest indicator of earnings management;
The research will investigate historical information to find out whether auditors opinion reflects management of earnings.
The main difficulty in such research is to use the appropriate measurement of audit quality and also earnings management. Both the variables are of subjective nature and lacks appropriate proxies. Tandeloo and Vanstraelen (2008) assumed the big four audit firms conduct high quality audit. For earnings management measure they used composite discretionary accruals. However, the variables lack quality to strongly defend their findings as there are many ways to manage earnings and many auditors other than big fours conduct quality audits. Ahmed Ebrahim (2001) found a relationship of audit tenure and also client importance with earnings management. While audit tenure is a quantitative variable, client importance is completely a subjective one. The prevalence of too many subjective issues is therefore the key constraint of research on audit quality and earnings management.
This research will investigate the relationship between audit quality and earnings management assuming that audit quality is the independent variable. We also would incorporate audit tenure, audit fees and client importance as independent variable. On the other hand, as measurement of earnings management, we used a simpler method - ratio
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