Research On Earnings Management Base On Analysis Of Auditor's Opinion

The earnings management continuously is the research hotspot and the difficulty of accounting circles, it widely exists on the Listed Companies, moreover along with the economic environment, the company's sale and the operation complex degree change, has got more and more serious. Although the earnings management is wrapped by" legitimate" coat, but certainly unreasonable, specially in our country, because the market, the laws and regulations are perfect, has tremendous negative influence on the accounting information and the capital market, seriously has misled the report users and affected their decision-making accuracy. Based on our country's condition, correctly understanding earnings management concept, thoroughly studying our country's earnings management actuality ,whether earnings management problem on the listed companies can posted by audit and putting forward correspond suggestion countermeasure are very necessary. As result of this, the author precisely chooses the proposition relations with earnings management and audit opinion are focal point which this article pays attention to.Surrounding relation with audit opinion and earnings management, This article combine basic theory of the earnings management and special condition in our country,emphatically analyze our country listed companies earnings managementcondition, motives and main methods inChina's public listed corporations, and combining new accounting rule which is posted inFebruary, 2006,has discussed that the new criterion restrict the earnings management method and provide new methods with the earnings management.Then actual research on Chinese listed companies is adopted, in order to avoiding common linear problem between variables, firstly this paper analyze Spearman order coefficient of 11 factors that may affect auditor's opinion, then 150 listed companies as the research object in shanghai stock exchanges are deeply analyze and studied through the single variable analysis and logistic analysis in 2006, The major empirical results are summarized below:First, the audit opinion has the certain information content, can reveal the listed company's earnings management in the certain degree, namely the earnings management has the relevance to audit opinion.Second, in order to avoiding loss and increasing stocks ,Our country's listed company exist serious earnings management behavior, but the audit opinion can not reveal the listed company's the two motives specially.Third, the determinant factor of audit opinion is finical and operational statement in listed companies, but whether earnings management exist, the auditor firm size and the enterprise property scale have not significant influence on auditor's opinion.Finally, the article analyze lower audit quality's reason on audit aspect reason in our country and provide the relevant countermeasures and suggestions about how to account for the earnings management problems in china's listed companies by further:the conformity audit market, perfecting audit charge system, establishing and perfecting national audit office system, strengthening CPA legal liability, consummating the accounting firm's hire system, unceasingly increasing CPA ethics level and working ability.