Audit Quality and Earnings Management: Empirical Evidence from Chinese Security Market

摘要：

China securities regulatory committee (CSRC) perceived 15 auditors to be higher auditor quality suppliers to execute supplementary audit. But these 15 auditors do not show higher ability in deterring opportunistic earnings management through discretionary accruals and non-operating items based on data from China security market from the year 2002 to 2004. This study uses a two-stage treatment effects model to address the self-selection bias, and find that it is necessary to do so.

关键词： audit quality supplementary audit earnings management

作者: LI Hao CHI Guotai

作者单位: School of Management, Dalian University of Technology, Dalian, China, 116024

会议类型: 国际会议

会议名称: The 1st International Conference on Financial Risk and Corporate Financial Management(第一届金融风险与公司财务管理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 1-4

在线出版日期: 2009-06-29（万方平台首次上网日期，不代表论文的发表时间）