商业研究

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审计师行业专长对研发活动盈余管理的监督效应

楚有为   

  1. (东北财经大学 会计学院,辽宁 大连 116025)
  • 收稿日期:2017-09-27 出版日期:2018-02-22
  • 作者简介:楚有为(1988-),男,哈尔滨人,东北财经大学会计学院博士研究生,研究方向:信息披露、企业创新。

The Supervision Effect of Auditor Industry Expertise on Earnings Management in R&D Activities

CHU You-wei   

  1. (School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China)
  • Received:2017-09-27 Online:2018-02-22

摘要: 行业专长是审计师所具有的核心能力之一,具有行业专长的审计师具有更多行业知识和经验,有助于其发挥对研发活动中盈余管理的治理作用。本文以2008-2014年A股上市公司为研究对象,研究审计师行业专长对研发活动中盈余管理的监督效应,发现具有行业专长的审计师能够有效抑制企业异常研发支出削减的真实盈余管理,具有行业专长的审计师客户更不可能将不满足资本化条件的研发支出进行资本化,抑制了会计政策选择的盈余管理。因此,具有行业专长审计师的外部治理效应对研发活动的管理具有重要的积极作用。

关键词: 审计师行业专长, 盈余管理, 研发支出, 研发支出资本化

Abstract: Industry expertise is one of auditors′ core capabilities. Auditors with industry expertise have professional knowledge and experience of the industry, which will help to restrain earnings management of R&D investment. Based on A-share listed companies of China from 2008 to 2014, this paper analyzes the governance role of the auditors with industry expertise on earnings management of R&D investment. The study finds that auditors with industry expertise can help to restrain opportunistic reductions in R&D, and auditor industry expertise also reduces the chance that companies capitalized R&D expenditure which does not meet the criteria, suppressing the earnings management of the choice of accounting policy. Therefore, the external governance effect of auditors with industry expertise plays a positive role in R&D management.

Key words: auditor industry expertise, earnings management, R&D expenditure, capitalization of R&D expenditure