应计和真实盈余管理是公司管理盈余的两种方式，本文检验了审计质量对公司两种盈余管理方式选择的影响。研究发现，审计师的行业专长和职业声誉与应计盈余管理程度显著负相关，与真实盈余管理程度和选择倾向显著正相关；而审计师的独立性无论是与应计还是与真实盈余管理程度均显著负相关。这一结论表明，审计师的行业专长和职业声誉限制了公司实施应计盈余管理的能力，促使公司转而实施了更多的真实盈余管理；而审计师的独立性却能够同时抑制公司的应计和真实盈余管理。本文的研究为监管机构进一步完善上市公司的会计监管提供了重要借鉴。%Accrual-based and real-based earnings management is two ways of corporate managing earnings. This paper investigates the effect of audit quality on the management choice between accrual-based and real-based earnings management. The author finds that auditor’s industry expertise and higher professional reputation have negative impact on accrual-based earnings management, and have positive impact on the amount and tendency of real-based earnings management. The auditor’s independence is negatively related to accrual-based and real-based earnings management. This conclusion implies that auditor’s industry expertise and professional reputation are able to constrain the accrual-based earnings management, then the management of the listed companies resort to implement more real-based earnings management. In addition, auditor’s independence is able to constrain accrual-based and real-based earnings management. This paper provides some important suggestions for the improvement of accounting regulation of listed companies.
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