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    经济经纬 2021 Issue (1) :124-133
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    关键审计事项披露对盈余管理行为的治理作用研究——基于DID模型与文本分析
朱泽钢1, 姜丽莎2
1.兰州财经大学 会计学院,甘肃 兰州 730020;
2.西北大学 经济管理学院,陕西 西安 710127
    A Study on the Governance Effect of Disclosure of Key Audit Items on Earnings Management Behavior:Based on DID Modeland and Text Analysis
    ZHU Zegang1, JIANG Lisha2
1. School of Accounting, Lanzhou University of Finance and Economics, LanZhou 730020, China;
2. School of Economics and Management, Northwestern University, Xi’An 710127, China
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摘要 借助新审计准则(第1504号)实施这一准自然实验,设计DID模型,检验了关键审计事项披露对上市公司盈余管理行为的影响。研究发现:关键审计事项披露对上市公司盈余管理行为,尤其对于非国有企业和融资需求高等具有较强盈余管理行为倾向的公司,具有明显的治理作用。进一步分析发现,披露的关键审计事项数量越多,对管理层的“震慑”作用越明显,盈余管理水平下降越多;账户层面和公司层面的关键审计事项披露都能在一定程度上降低盈余管理水平,其中,账户层面的收入确认类别关键审计事项披露对降低样本公司盈余管理水平作用最明显。研究结论说明关键审计事项披露通过抑制盈余管理行为提高了上市公司的信息质量,进而有利于资本市场效率的提升。
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朱泽钢
姜丽莎
关键词： 新审计准则   关键审计事项   盈余管理   DID模型   文本分析     
Abstract： With the help of the new audit standards(No.1504), the authors designed a DID model and did a quasi-natural experiment to test the impact of the disclosure of key audit items on the earnings management behavior of listed companies.The study found that that the disclosure of key audit items has an obvious governance effect on the earnings management behaviors of listed companies, especially for non-state-owned enterprises and companies with a strong tendency of earnings management behavior with high financing demand.Further analysis shows that the more key audit items are disclosed, the more obvious the “shock and awe” effect on the management level is, and the more the level of earnings management decreases.Among them, the disclosure of key audit items in the revenue recognition category plays a most significant role in reducing the earnings management level of sample companies.The conclusion shows that the disclosure of key audit items improves the information quality of listed companies by restraining earnings management behavior, which is conducive to the improvement of capital market efficiency.
Keywords： New Auditing Standards   Key Audit Items   Accrual Earnings Management   DID Model   Text Analysis     
收稿日期 2019-11-15; 接受日期 ;
基金资助:国家社会科学基金项目(17BJY032)
作者简介: 朱泽钢(1980— ),男,湖南郴州人,博士,副教授,硕士生导师,主要从事制度经济与公司信息披露研究;姜丽莎(1986— ),女,陕西汉中人,博士研究生,主要从事公司治理与审计研究。
引用本文:   
朱泽钢, 姜丽莎.关键审计事项披露对盈余管理行为的治理作用研究——基于DID模型与文本分析[J].  经济经纬, 2021,1: 124-133
ZHU Zegang, JIANG Lisha.A Study on the Governance Effect of Disclosure of Key Audit Items on Earnings Management Behavior:Based on DID Modeland and Text Analysis[J]  Economic Survey, 2021,V38(1): 124-133
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