Auditors’ Responses to Real Earnings Management: The Effects of Timing and Potential Consequences on Auditor Decision-Making
通过159名注册会计师的实验，发现交易时机是审计师推断管理层真实盈余管理意图的信号，且审计师更可能在期末交易且后果严重时采取对抗行动。
ABSTRACT In this study, we investigate whether the timing and the potential consequences of a transaction influence auditors’ decisions regarding real earnings management (REM). Based on the results of an online experiment with 159 certified public accountant (CPA) participants, we find that the timing of a transaction acts as a signal of management’s intent that auditors use to infer REM. While the timing of the transaction helps auditors identify REM, whether auditors take confrontational actions (i.e., actions taken by auditors to confront a client for the final resolution of an REM issue) also depends on their evaluation of the transaction. We find that auditors are more likely to take confrontational actions when the transaction occurs at the end of the reporting period and is likely to result in more severe negative consequences to the firm’s future operations.