This paper,selecting China's A-share listed companies for the period of 2010 to 2021 as the research object,discusses the relationship among audit costs,senior management's political connections,accrual surplus management and real surplus man-agement.The study has found that the more audit fees are spent,the weaker accrual-based earnings management and real earnings management are;relatively speaking,the listed companies with political connections of senior executives have stronger correspond-ing accrual-based and real earnings management;the political connections of senior executives tend to reduce the inhibitory effect of audit fees on the real earnings management behaviour without weakening the inhibitory effect of audit fees on accrual-based earnings management behavior.
关键词
应计盈余管理/真实盈余管理/审计费用/高管政治关联
Key words
accrual-based earnings management/real earnings management/audit fees/senior management's political connection
维普
万方数据