financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2026-30-2-121-131finance-4281Research ArticleФИНАНСОВАЯ ОТЧЕТНОСТЬFINANCIAL REPORTINGКачество аудита и управление прибылью: на примере семейных компанийAudit Quality and Earnings Management: With Reference to Family-Owned Firmshttps://orcid.org/0000-0003-3193-0190ТрипатиС.TripathyS.

Сасиканта Трипати — PhD, доцент, профессор, кафедра экономики и финансов, Колледж бизнеса

Шакир

Sasikanta Tripathy — PhD, Assist. Prof., Department of Economics and Finance, College of Business

Shakir

stripathy@uob.edu.bhhttps://orcid.org/0000-0001-9802-1544ДасР. Ч.DasR. Ch.

Рамеш Чандра Дас — PhD, доцент кафедры бухгалтерского учета

Бхадрак

Ramesh Chandra Das — PhD, Assist. Prof., Department of Accounting

Bhadrak

rameshchandradas99@gmail.comУниверситет БахрейнаБахрейнUniversity of BahrainBahrainАвтономный колледж БхадракаИндияBhadrak Autonomous CollegeIndia202613042026302121131Copyright © Трипати С., Дас Р., 20262026Трипати С., Дас Р.Tripathy S., Das R.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/4281

Цель исследования — определить взаимосвязь между управлением прибылью и качеством аудита в индийских компаниях в 268 компаниях за период 2016–2021 гг. Для оценки использовался метод начисления и комплексный показатель реального манипулирования, чтобы оценить практики управления доходами индийских бизнес-групп. Качество аудита оценивалось с помощью переменной BIG_4. Взаимосвязь между управлением прибылью и качеством аудита анализировалась с помощью панельной модели с фиксированными эффектами. Результаты показали, что качество аудита связано с меньшим манипулированием отчетными данными. Это свидетельствует о том, что в Индии компании бизнес-групп уделяют большое внимание качеству отчетов и реже прибегают к манипуляциям. Результаты исследования могут привлечь внимание законодателей и разработчиков стандартов бухгалтерского учета к необходимости совершенствования системы принципов учета.

The purpose of the study is to examine the association between earnings management and audit quality of Two hundred sixty-eight (268) business group firms from 2016 to 2021. The study has taken both accrual-based earnings management and a composite proxy for real earnings management to estimate the earnings management practices of the Indian business group firm. BIG_4 is used as a dummy variable for measuring the audit quality of firms. To examine the association between earnings management and audit quality, Panel fixed effect model is used. The results signify that audit quality is negatively associated with earnings management. This finding indicates that business group firms are quite concerned about earnings quality and less likely to be involved in earnings management practices for India. The result would draw the attention of law makers, policy makers and government regarding the loopholes of principles-based accounting. Especially, the result would help the accounting standard setter to change and rectify the present system of accounting principles.

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The authors declare that there are no conflicts of interest present.