以我国2007—2015年A股上市公司为样本,研究盈余管理对审计费用向下粘性的影响.实证检验结果表明,不同的盈余管理行为对审计费用粘性具有不同作用:应计盈余管理强化了审计费用粘性,随着应计盈余管理程度的增加,审计费用的变动呈现出更强的"易涨难跌"特征,而且这种特征对于正向应计盈余管理和负向应计盈余管理都非常显著;真实盈余管理对审计费用粘性没有影响;盈余平滑会弱化审计费用的向下粘性,盈余平滑程度越高,审计费用的粘性越差.%Based on the sample of A-share listed companies in China from 2007 to 2015,this paper makes a research on the effect of earnings management on the downward stickiness of audit fees. The results indicate that different way of earnings man-agement have different effects on the stickiness of audit fees. Accrual earnings management enhances the downward stickiness. With the increase of accrual earnings management, the"easy to rise and difficult to fall"characteristic of audit fees is strengthened,and this effect is both pronounced for positive and negative accrual earning management. Besides,real earnings management shows no influence on the audit fees stickiness. But earnings smoothness can weaken the downward stickiness of audit fees. That is,the stickiness of audit fees gets down with the increase of the earning smoothness.
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