盈余管理与税收规避的视角税收差异能够影响审计收费吗
摘要会计——税收差异是一个包含丰富信息的指标。一方面灵活的会计准则为了适应企业层出不穷的各项经济业务，催生了多样的会计政策与估计，对于会计人员的职业判断有着日益增加的要求；另一方面税法又严格规定了企业的应纳税金。本文将具体阐述判断的灵活性与法律的强制性之间的差异，以及其所反映的企业盈余管理水平与纳税筹划风险，同时引入审计收费这一量化指标作为审计师审计风险评判标准，从理论分析入手，通过建立假设与模型探讨审计收费与会计——税收差异的关系，以我国沪深两市A股上市公司为研究样本，利用相关数据处理软件进行实证检验，以验证之前的理论假设。本文最终将总结审计收费与会计——税收差异的联系，并在一定程度上为相关的稽查方提出建议。78949
毕业论文关键词 会计——税收差异 盈余管理 税收规避 审计费用
毕 业 论 文 外 文 摘 要
Title Do Book-tax differences can affect audit fees? -Based on the perspective of earnings management and tax evasion
Abstract Book-tax differences are rich information indexes。 On the one hand the flexibility of accounting standards in order to adapt to the economic business enterprises emerge in endlessly, the birth of a variety of accounting policy and accounting estimation, for the professional judgment of accounting personnel have increasing demands; on the other hand tax law and mandatory provides the taxable amount of the enterprise。 This paper will detail the differences between flexibility and legal judgment mandatory, and they reflect the level of corporate earnings management and tax planning risk, while the introduction of audit fees as a quantitative index as auditor audit risk criteria, from the theoretical analysis to start, through the establishment of model hypothesis and to investigate the relationship between audit fees and accounting tax differences, to China's Shanghai and Shenzhen listed companies as research samples using data processing software to carry out an empirical test, to verify the previous theoretical hypothesis。 This paper will summarize the relationship between audit fees and accounting tax differences, and to a certain extent, to the relevant audit side put forward suggestions。
Keywords Book-tax differences Earnings management Tax evasion Audit fee
目 次
1 绪论 1
1。1 选题依据 1
1。2 研究内容 2
2 文献综述 4
2。1 会计——税收差异综述 4
2。2 审计收费的影响因素 5
2。3 会计——税收差异与审计收费 5
3 理论分析和研究假设 7
3。1 会计税收差异与企业价值最大化 7
3。2 会计——税收差异与审计费用的关系 8
3。3 研究假设 9
4 实证设计 10
4。1 样本选取与数据来源 10
4。2 变量定义 10
5 实证检验与结果分析 12
5。1 实证检验结果 12
5。2 实证结果分析