Assignment代写：Accounting changes to earnings manipulation

下面为大家整理一篇优秀的assignment代写范文- Accounting changes to earnings manipulation，供大家参考学习，这篇论文讨论了会计变更的盈余操纵。会计职业判断能力的提高能够抑制会计变更的盈余操纵，这就需要注重会计职业教育。在原则导向下，会计职业教育应当是对准则使用者提供一种引导而非细枝末节的灌输，让使用者能够学会思考，把握某项会计变更的实质，领悟不同变更事项处理的原则，从而作出适当的判断和选择。

China's accounting standards have achieved the convergence with international accounting standards, which also means that the orientation of China's accounting standards from rule-oriented to principle-oriented. Rule orientation, represented by American accounting standards, is characterized by detailed listing of possible accounting operations and treatment methods, which can give users higher practical guidance, and users can find applicable business treatment methods in the standards only by following the picture. The principle orientation, represented by international accounting standards, is characterized by providing accounting treatment guidelines for economic business. It does not list specific economic business one by one. Users need to have a high professional judgment ability, and independently choose applicable accounting treatment methods on the basis of identifying the essence of economic business. Under this guidance, although the criterion is simple, it is not easy to use, and users' independent choice has increased, but the difficulty and risk of using the criterion have also increased.

Accounting changes are the important of standard setting principles guide, change in accounting policy and accounting estimate, change means of accounting methods, principles, and estimation method to judgment and choice, judgment and choice of the purpose is to keep financial information is true and fair, standards tell users in order to achieve this purpose, users should change of enterprise's accounting policies and accounting estimate method. This means that users need to evaluate and judge the economic events that cause accounting changes. On this basis, they can independently choose the corresponding accounting policies and accounting estimates provided by the standards, which requires users to have strong professional judgment ability. Otherwise, they will cause financial misstatement risk and cannot guarantee the authenticity and fairness of financial information. Principle orientation also provides an excuse for selection. Users can make use of the independent judgment opportunity provided by the criterion to conduct earnings manipulation and other whitewashing behaviors in financial statements through wrong judgment and choice. Therefore, the principle orientation of the establishment of standards has a wide background influence on the formation of earnings manipulation of accounting changes. In the context of the principle orientation of the establishment of standards, the following three factors are discussed to form the earnings manipulation behavior of accounting changes, so as to provide Suggestions for the governance of such earnings manipulation.

The standards stipulate the conditions for accounting changes, including the application of accounting policy changes and accounting estimates changes. Change in accounting policy, laws and administrative regulations shall be observed or of the uniform accounting system of national demand a change or a change in accounting policy can provide more reliable and more relevant accounting information conditions, the former for mandatory changes, have apparent when change how changes to specification, laws and regulations and the user only can be in accordance with the provisions, the latter need to add the user's professional judgment, by the user to reassess the nature of economic matters, if the current accounting policy not reliable related to provide accounting information on economic matters, you may need to change in accounting policy. For accounting estimates that change, depends on estimate shall be changed or made the basis of new information, the conditions of the accumulated more experience, you can see, accounting estimate change and users need to have strong ability of professional judgment, to determine the estimated base is changed, the estimation method has been improved, and make an estimate of when the information is more complete that impact the estimation results.

So, according to the need of higher professional judgment ability, accounting changes can be roughly divided into two categories: one kind is mandatory to change, this change does not require higher professional judgment ability, represented by mandatory accounting policy change, use simple, accounting uniformity, almost no chance of leaving consumer surplus manipulation; The other is voluntary change to achieve better financial information quality, which requires higher professional judgment, and the lack of professional judgment may lead to earnings manipulation. Due to the large gap between the professional judgment ability of financial personnel and the requirements of the principle orientation, external personnel, affected by information asymmetry, have less professional judgment ability in accounting changes than internal financial personnel, which lays a hidden danger for earnings manipulation.

In the case that the professional judgment of all parties cannot meet the requirements of principian-oriented criteria, the motivation of management plays a decisive role in the formation of earnings manipulation. As the person in charge of the information quality of financial statements, the management is responsible for the financial information disclosed to the outside world. In this regard, financial personnel are subject to the management of the company. At the same time, the performance pressure under the fiduciary relationship forces the management to consider the financial performance disclosed to the public. Therefore, the management is likely to use accounting changes to manipulate the earnings of the enterprise out of various motives and when the professional judgment of all parties is not sharp enough.

When it is difficult for all parties to determine whether the accounting changes conform to the standards, the management may choose accounting policies and accounting estimation methods that are conducive to earnings performance through changes, which may be fundamentally wrong, or it may choose an economic business that is correct in itself but designed entirely for the purpose of selection. For example, in order to avoid being delisted, a ST listed company lowered the ratio of bad debt provision in the case that it was difficult to collect the company's accounts receivable, so as to achieve the purpose of falsely increasing profits. This is a kind of accounting estimation change that is itself wrong. Again, such as, in order to improve the profits of listed companies, which the wholly owned subsidiary of control transfer to company B, this to the company's long-term equity investment accounting methods can change from cost method to equity method, under the equity method to confirm according to the cost method to confirm surplus level is much higher level of surplus, the realization of the aim of the current year profit increase, after achieve this purpose, and a controlling stake from B company to buy back. This is the design of economic matters using accounting changes to the standard norms to manipulate earnings. Relatively speaking, the latter form is more hidden, and cannot be characterized as a violation, which is difficult to implement governance.

Certified public accountants shall guarantee the information quality of financial statements to a reasonable extent. Although registered accountants professional judgment ability is higher, but as mentioned earlier, as an external, relative accounting change this to a higher level of professional judgment of economic matters, registered accountants professional judgment ability appraisal work still can't completely fill the items, the limitation of audit scope, audit evidence of authenticity, and specially designed economic issues, are likely to cause confusion and in the process of the certified public accountant in the audit, make certified public accountants can not be identified by using accounting changes of earnings manipulation.

Not only that, under the circumstance of buyer's market, CPA may ignore the independence of CPA and collude with management in auditing for the income of accounting firm and the development of their own profession. As mentioned above, the economic matters of accounting change require a higher professional judgment ability, and it is difficult for investors to judge whether the accounting treatment of this matter is in compliance, which provides opportunities for certified public accountants to abandon their independence and collude with the management. Accounting change has increasingly become a major disaster area for auditing collude and a difficulty in supervision. If the CPA keeps silent from the standpoint of the management on the accounting changes that are designed and compliant, it will be more difficult to reveal and characterize such accounting changes for the purpose of earnings manipulation. Such as * ST build machine has substantially reduced provision for bad debt ratio, make the accounting estimate change is the cause of accounts receivable risk payment days older, but is low, it has to do with aging longer bad back by the greater the risk of bad debt provision basis of change of insufficient reason, but did not put forward objection to certified public accountants, this suggests that the lack of professional scepticism and should have the independence of certified public accountants. The independence of certified public accountants is the soul of their practice, and the loss of independence is condone to the management's manipulation of earnings, which is not only related to the repeated prohibition of earnings manipulation in the capital market.

The improvement of accounting professional judgment ability can restrain the earnings manipulation of accounting changes, which needs to pay attention to accounting vocational education. Under the guidance of principles, accounting vocational education should be "teaching people to fish is better than teaching people to fish", providing a guide to the standard users rather than details of the indoctrination, so that users can learn to think, grasp the essence of a certain accounting change, understand the principle of different changes, so as to make appropriate judgment and choice.

It is possible for the management to manipulate earnings by accounting changes for a variety of motives, which is particularly important to regulate. This requires the management to improve its own professional ethics and to have the constraints of a good governance mechanism. A good governance mechanism can better regulate the behavior of the management from the system. Listed companies need to establish and improve the corporate governance structure, and it is necessary to confirm the effective operation of the governance structure, and emphasize the internal supervision function of the board of supervisors, independent directors and audit committee.

To improve the independence of cpas is to let cpas really play the external supervisory role of the economic police in auditing and to maintain a prudent attitude and professional skepticism. In a change in accounting audit, certified public accountant shall pay close attention to trigger the change condition is true, whether agree with the essence of the economic issues, it should be combined with the listed company's environment, in order to adjust the surplus to analyze whether changes as management design, the most important, the certified public accountants shall be timely management when find correct, and can represent the quality of financial information real audit report issued by.

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