Research On Correlation Of Earnings Management And Audit Opinions For Listed Companies In China

The thesis adopts the method of academic and demonstration analysis. On the basis of the concept, motivation, measure and audit opinions about Earnings Management, through the financial and audit data of Listed Companies who come into the market by A in 2006, we use proportion about non-regular increase and decrease contrasting total return by the method of single variable T-test and linear regression to analyze the correlation of Earnings Management and audit opinions.On the basis of the outcome of demonstration analysis, we come to the result that Earnings Management and audit opinions are positive correlation .Besides, we classify nonstandard audit opinions, find that the more degree of Earnings Management, the more uncensored audit opinions which is additive explanation be supplied, which in irrespective of other nonstandard audit opinions. Then, we observe the actors which influence audit opinions by importing some variables.At last, by combining market environment in China and policy of law, we put forward some advice about how to improve audit quality of CPA, including perfecting rule of law and environment of law, improving professional ability of CPA, perfecting occupational and moral criterion, strengthening internal control and management, reforming external occupational environment and improving occupational ward of CPA.