审计质量能否预测盈余持续性?

IF 1.2 Q4 MANAGEMENT

Asian Academy of Management Journal Pub Date : 2023-06-30 DOI:10.21315/aamj2023.28.1.7

Nguyen Vinh Khuong, Nguyen Thanh Liem, Tran Anh Tai

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引用次数: 1

摘要

研究审计质量对盈余持续性的影响是管理者、投资者和研究人员感兴趣的问题。然而，结果却不一致。因此，本研究旨在检验审计质量与盈余持续性之间的联系，并将审计事务所规模作为审计质量的衡量标准。采用定量分析的方法，对2014年至2017年越南股市228家上市公司的样本进行了分析。结果表明，审计质量对盈余持续性具有正向影响。这一趋势也适用于公司规模和现金比率，而负债率和公司年龄对盈利持续性产生负面影响。本研究为政府职能机关、审计公司和企业管理者在提高审计质量和信息披露质量方面提出了可行的解决方案，为现有文献做出了贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Can Audit Quality Predict Earnings Persistence?

Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a measure of audit quality. Quantitative analysis was adopted to analyse a sample of 228 listed firms in the Vietnamese stock market between 2014 and 2017. Findings suggested that audit quality has a positive effect on earnings persistence. This trend was also true for firm size and cash ratio, while debt ratio and firm age negatively impacted earnings persistence. The research contributes to current literature by proposing viable solutions for functional government agencies, audit companies, and enterprise managers in improving the quality of auditing and information disclosed.

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来源期刊

Asian Academy of Management Journal MANAGEMENT-

CiteScore

1.70

自引率

0.00%

发文量

审稿时长

20 weeks

期刊介绍： The Asian Academy of Management Journal (AAMJ) is a refereed journal that is jointly published by the Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia (http://www.penerbit.usm.my). The journal endeavors to provide forums for academicians and practitioners who are interested in the discussion of current and future issues and challenges impacting the Asian Management as well as promoting and disseminating relevant, high quality research in the field of management. The journal has an established and long history of publishing quality research findings from researchers not only in the Asian region but also globally.