因此，我国会计师事务所应该提高操控性应计利润的审计质量。

Therefore, the national accounting firms should improve the audit quality about discretional accruals.

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与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。

The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.

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