Nội dung được dịch bởi AI, chỉ mang tính chất tham khảo
Đặc điểm vật chất định tính trong kiểm toán và quản lý lợi nhuận
Tóm tắt
Nghiên cứu này điều tra xu hướng của các kiểm toán viên trong việc dựa vào các ngưỡng vật chất định lượng, loại bỏ các ngưỡng vật chất định tính. Cụ thể, chúng tôi kiểm tra xem các kiểm toán viên có khả năng cho phép quản lý lợi nhuận thấp hơn các ngưỡng vật chất định lượng điển hình nhưng vẫn mang tính vật chất định tính hay không. Chúng tôi sử dụng thay đổi trong chi phí thuế như một đại diện cho quản lý lợi nhuận. Kết quả của chúng tôi cho thấy các công ty có lợi nhuận trước quản lý có thể bỏ lỡ dự báo của các nhà phân tích đồng thuận thì có khả năng cao hơn trong việc giảm chi phí thuế khi mức giảm thấp hơn ngưỡng vật chất kiểm toán định lượng. Kết quả cũng chỉ ra rằng các công ty có khả năng đạt hoặc vượt qua dự báo khi số tiền quản lý lợi nhuận cần thiết để đạt dự báo của nhà phân tích thấp hơn vật chất định lượng. Những kết quả này nhất quán với việc các kiểm toán viên dựa vào các ngưỡng vật chất định lượng mà bỏ qua các ngưỡng vật chất định tính, tức là tầm quan trọng của việc đạt hoặc vượt qua dự báo của các nhà phân tích. Cuối cùng, chúng tôi phát hiện ra rằng khả năng sử dụng giảm chi phí thuế trong khuôn khổ vật chất định lượng để đạt hoặc vượt qua các dự báo đồng thuận của các nhà phân tích đã giảm đáng kể do hướng dẫn về vật chất của SEC trong SAB-99 và việc thông qua Đạo luật Sarbanes–Oxley.
Từ khóa
#kiểm toán #quản lý lợi nhuận #vật chất định lượng #vật chất định tính #SEC #Sarbanes-Oxley ActTài liệu tham khảo
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