Audit Opinion, Empirical Research Of Earnings Management And Auditor Changes | Posted on:2008-09-03 | Degree:Master | Type:Thesis | Country:China | Candidate:X Zhou | Full Text:PDF | GTID:2209360212987569 | Subject:Accounting | Abstract/Summary: | PDF Full Text Request | As the rapid development of securities market in China, the increasing number of auditor switching is turned out in recent years. Of course, the factors which have impact on the auditor switching is complex. In this article, we will analyze and make a research on the relationship between the auditor switching and auditing opinion and earnings management which based on the swatch of 1237 public-listed companies in 2005. The degree of earnings management will be valued by the Discretionary Accruals which are calculated from Adjusted Jones Model. The first hypothesis of this article is that a positive relation exists between auditing opinion and auditor switching. The second hypothesis is that there is also a positive relation between earnings management and auditor switching. After doing the data analysis and regression of model, the first hypothesis is proved and an obvious relation does exist between auditing opinion and auditor switching. That is the enterprise which is received the unclean auditing opinion last year is apt to change auditors this year. In addition, there are definitely some evidences of the positive relation between discretionary accruals and auditor switching, but this relationship is not so obvious. | Keywords/Search Tags: | Unclean auditing opinion, Earnings management, Discretionary accruals, Auditor switching | PDF Full Text Request | Related items |
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