The Research On Meager Profits、Earning Management And Audit Opinion Based On Listed Companies In China

The listed corporation meager profit, earnings management and audit opinion anempirical study on the relationship, mainly divided into theory and empirical analysis.This paper mainly reviews the theory on the basis of study of meager profit, earningsmanagement and audit opinions of the listed company at home and abroad, defines theconcepts of meager profit, earnings management and audit opinion, and describes therelationship among the three. According to the study of listing Corporation of net assetsincome rate distribution histogram, I found that the rate of return on net assets in the(0%,1%)region of meager profit listing Corporation exists to avoid loss of motivationearnings management behavior of listing Corporation. The empirical research in ourcountry of Shenzhen stock exchange and Shanghai stock exchange in2010to2012. Basedon the selected samples were descriptive statistics, correlation, regression and multiplelinear regression analysis, in-depth study of the relationship among the meager profit,earnings management and the audit opinions of the listed companies in China. The resultsof the study show that: meager profit and earnings management has correlation; the listedcompany meager profit and audit opinions negatively correlated; The higher the degree ofearnings management of listed company, the more likely it is not standard issued by theaudit opinion. Namely, earnings management and audit opinions are related. The finalrecommendations and presents the limitations of this study and research prospect.