The Impact of Audit Fees and Senior Management's Political Connections on Earnings Management
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.
accrual-based earnings managementreal earnings managementaudit feessenior management's political connection
万方数据
维普
