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100872【】。。2000－2014A。“”。。。、。【】、。Grahametal．2005Ｒoychowdhury2006。DechowandSkinner2000。。、。、MizikandJacobson2008Bhojrajetal．2009Mizik2010。、。。Dichevetal．2013“”169CFO。Bent-leyetal．2013。。。。。Carpenter2000。2000－2014A。32“”“”。。1。Cohenetal．20082011CohenandZarowin20102013。。2。Deephouse1996。Tangetal．2011Deephouse1996。。3。“”。。。、Zang2012。EwertandWagenhofer2005Bhojrajetal．2009CohenandZarowin2010Zang2012。Ｒoychowdury2006。。。。、。Ew-ertandWagenhofer2005Cohenetal．2008。———。。、。Zwiebel1995a。Tangetal．2011Carpenter2000。。。H1a。H1b。42。“”“”Beckeretal．1998Krishnan2003LennoxandPittman2010Kimetal．2003。DunnandMayhew2004Behnetal．2008。“”。“”。2H2“”“”。、1．Young1999Dechowetal．1995Jones。Jones。1。DAit1ωitCACCitΔSALESitTAit－1PPEitΔAＲit。CACCitTAit－1=η0×1TAit－1+η1×ΔSALESit－ΔAＲitTAit－1+η2×PPEitTAit－1+ωit12．Ｒoychowdhury2006ＲEMitEM_CFOitEM_PＲODitEM_EXPit。。。、。2。。ＲEMit=EM_PＲODit－EM_CFOit－EM_EXPit2EM_PＲODit、EM_CFOitEM_EXPit3、45。PＲODitCFOitSALESit△SALESitTAit－1DISEXPit。PＲODitTAit－1=α0+α11TAit－1+α2SALESitTAit－1+α3ΔSALESitTAit－1+α4ΔSALESit－1TAit－1+ζit3CFOitTAit－1=α0+α11TAit－1+α2SALESitTAit－1+α3ΔSALESitTAit－1+ζit4DISEXPitTAit－1=α0+α11TAit－1+α2SALESit－1TAit－1+ζit53．Mintzberg1978Tangetal．2011。Mintzberg1978Tangetal．20111/2/3/4/552/6++/。。。。。6SD。。Cohenetal．20102011。ABDAit=β0+β1×SDit+β2×ＲEMit+γ×CONTＲOLSit6ＲEMit=ρ0+ρ1×SDit+λ×CONTＲOLSit7ABDAit。BergstresserandPhilippon2006。SDitＲEMit。6ＲEMit7ABDAitＲEMitABDAitＲEMitABDAitABDAitＲEMit。6β11aβ1。7ρ11bρ1。CONTＲOLSit．。SIZEit。ＲOAit。LEVit。MBit/。STATEitSTATEit10。BIG4it“”BIG4it10。SMTHit/。TUＲNitMANSHAＲEitEXCPit3。。、2000－2014②12Ｒoychowdhury200615③15681－。。1%99%。1。DA62②③20001999。DA。C2C92009C2C9。0．00－0．630．71。ＲEM－0．770．65－0．01。SD0．172．12。“”BIG40．066%“”。1ABDA156810.110.070.150.001.02DA156810.000.000.17－0.630.71SD156810.590.510.330.172.12SIZE1568121.6821.561.2118.7626.06LEV156810.500.500.240.051.82BIG4156810.060.000.230.001.00ＲOA156810.030.030.07－0.380.21MB156811.050.780.910.106.25MANSHAＲE156810.030.000.090.000.55TUＲN156810.710.580.510.032.82EXCP1568113.6713.740.8810.6915.87SMTH156810.000.000.06－0.250.35STATE156810.511.000.500.001.00ＲEM15681－0.010.010.23－0.770.652ABDADASDABDA1DA－0.016＊＊1SD0.110＊＊＊0.046＊＊＊1ＲEM0.046＊＊＊0.142＊＊＊－0.004＊＊＊、＊＊、*1%5%10%2。SDABDADASDＲEMABDAＲEM。、316OLS④。SD0.041%1.320.04×0.33。327OLSSDＲEM1%－0.042。1.390.042×0.33。1a1b。72④6tobit。3123ABDAＲEMABDASD0.040＊＊＊－0.042＊＊＊0.042＊＊＊8.13－4.017.99BIG4×SD－0.025＊＊＊－2.93BIG4－0.015＊＊＊－0.046＊＊＊－0.004*－3.29－2.69－1.87SIZE－0.004*0.010＊＊＊0.053＊＊＊－1.892.605.31LEV0.054＊＊＊0.0120.0005.350.810.05ＲOA0.032－0.892＊＊＊0.0330.89－14.240.92MB－0.012＊＊＊0.039＊＊＊－0.012＊＊＊－4.979.27－4.94MANSH－0.006－0.042－0.006－0.42－1.45－0.44TUＲN0.0040.036＊＊＊0.0041.313.441.34EXCP－0.007＊＊＊－0.036＊＊＊－0.007＊＊＊－3.25－7.62－3.24SMTH0.089＊＊＊0.161＊＊＊0.089＊＊＊2.964.622.95STATE－0.013＊＊＊0.003－0.013＊＊＊－5.070.44－5.05ＲEM0.0090.0090.970.930.201＊＊＊0.246＊＊＊0.198＊＊＊5.153.005.09IndustryYearN156811568115681adj.Ｒ20.1080.2780.109＊＊＊、＊＊、*1%5%10%t。SIZEMBABDAＲEM、LEVABDABIG4ABDAＲEM。EXCP。STATE。SMTHABDAＲEM。332。3BIG4×SD－0.0251%“”。2。1OLS。2。3。4JonesJones。5。6、HEKMAN。。、82ST。。。。、Dichevetal．2013Bentleyetal．2013。2000－2014A1。2“”。。。。。“”。．2013．———．120～131．2009．．138～145．2011．———2007．121～134BehnB．K．J．H．ChoiandT．Ｒang．2008．AuditQualityandPropertiesofAnalystEarningsForecasts．TheAccount-ingＲeview832327～349BentleyK．A．T．C．OmerandN．Y．Sharp．2013．BusinessStrategyFinancialＲeportingIrregularitiesandAuditEffort．ContemporaryAccountingＲesearch302780～817BergstresserD．andT．Philippon．2006．CEOIncentivesandEarningsManagement．JournalofFinancialEconomics803511～529CarpenterM．A．2000．ThePriceofChangeTheＲoleofCEOCompensationinStrategicVariationandDeviationfromIn-dustryStrategyNorms．JournalofManagement2661179～1198CohenD．A．andP．Zarowin．2010．Accrual－basedandＲealEarningsManagementActivitiesaroundSeasonedEquityOfferings．JournalofAccountingandEconomics5012～19DichevI．D．J．Ｒ．GrahamC．Ｒ．HarveyandS．Ｒajgopal．2013．EarningsQualityEvidencefromtheField．JournalofAccounting＆Economics562/31～33LennoxC．andJ．A．Pittman．2010．BigFiveAuditsandAccountingFraud．ContemporaryAccountingＲesearch271209～247MizikN．andＲ．Jacobson．2008．TheFinancialValueImpactofPerceptualBrandAttributes．JournalofMarketingＲe-search45115～32ＲoychowdhuryS．2006．EarningsManagementthroughＲealActivitiesManipulation．JournalofAccountingandEconomics423335～370TangJ．M．CrossanandW．G．Ｒowe．2011．DominantCEODeviantStrategyandExtremePerformanceTheMod-eratingＲoleofaPowerfulBoard．JournalofManagementStudies4871479～1503YoungS．1999．SystematicMeasurementErrorintheEstimationofDiscretionaryAccrualsAnEvaluationofAlternativeMod-ellingProcedures．JournalofBusinessFinance＆Accounting267－8833～862ZangA．Y．2012．EvidenceontheTrade－OffbetweenＲealActivitiesManipulationandAccrual－BasedEarningsManage-ment．TheAccountingＲeview872675～70392AbstractsofMainPapersTheAcademicIdeologyandContributionofCelebratedChineseAccountingScholarLouErxingZhangWeiguoProfessorLouErxingmadegreatcontributiontothedevelopmentofChinaaccountingstudies．ThepapersummarizesProfessorLou'sacademicideolo-gyandcontributionfromtheaspectoftheaccountingtheoryframeworkconstructionthenatureandfunctionsofaccountingaccountingstandardstherecognitionan