西安石油大学学报（社会科学版）2023，Vol.32Issue(6)：54-63,10.
盈余管理、财务困境与审计费用
Earnings Management,Financial Distress and Audit Fees
杨惠贤 1张颖1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
Abstract
This paper selects A-share listed companies from 2015 to 2021 as samples to study the rela-tionship between earnings management and audit fees,and also analyzes the moderating effect of financial dis-tress on the two.The results show that both accrual and real earnings management are positively correlated with audit fees;financial distress will strengthen the positive impact of earnings management on audit expenses.Fur-ther research shows that earnings management has a more significant positive effect on audit expenses in non-state-owned enterprises.关键词
应计盈余管理/真实盈余管理/审计费用/财务困境Key words
accrual earnings management/real earnings management/audit expenses/financial distress分类
管理科学引用本文复制引用
杨惠贤,张颖..盈余管理、财务困境与审计费用[J].西安石油大学学报（社会科学版）,2023,32(6):54-63,10.
