Changes In Accounting Principles, Earnings Management And Audit Opinion

China issued the accounting standards for enterprises in2006, had a profound effect on thefinancial statements. Compared with the enterprise accounting system, accounting standards forenterprises both and great changes have occurred in the form and content. At the same time, theenterprise earnings management means such great changes have taken place, but the CPA as theindependent third party audit opinion on the financial statements, whether earnings managementbehavior of enterprises in recognition of effective standards issued by the case, and then publishappropriate audit opinion is very important. Therefore, promulgated in the accounting standards forenterprises under the background of this paper, the relationship between earnings management andAudit Opinion Research Corporation have what change in standards change before and after, toinvestigate whether changes in accounting standards can improve the ability of earningsmanagement of enterprises registered accountants recognition.In this paper,2001-2012year our country all A shares of listing Corporation as the object ofstudy, excluding financial companies in these12years, new or delisted companies, ST and PTcompany and incomplete information, data can not be achieved, finally get788effective companylike this,9456audit opinion and other relevant variables, relation to earnings management changes,research on accounting standards and audit opinions, and to explore the changes of accountingrecognition registered earnings management accounting standards for enterprises under the change.The study found that, the changes of accounting standards, no significant correlation was foundbetween the auditing opinion and earnings management, the certified public accountants can’tidentify the earnings management behavior of enterprises; the changes of accounting standards,auditing opinion and earnings management are related, indicates that the CPA to identify earningsmanagement behavior of enterprise in the accounting standards change after improved. According tothe research results, this paper respectively from the listing Corporation should optimize thegovernance structure, strengthen internal control standard establishment, the CPA should strengthenthe independence and on earnings management recognition ability and regulators should strengthenthe construction of legal system related to accounting, auditing, and put forward some policysuggestions. This paper is divided into six chapters to study, the research contents of each chapter are asfollows:The first chapter is the introduction, mainly introduced the study of theoretical background ofthis study, and practical significance, research content and research framework, research methodsand the main innovation of this study; the second chapter is the theoretical basis and literature review,this part of the first from the system vicissitude, evolution game theory in two aspects of thetheoretical basis of accounting standards change, to elaborate the theoretical basis of earningsmanagement from the asymmetric information theory, principal-agent theory and property theory,and defines the concept of earnings management, the study of this paper has laid theoreticalfoundation and concept foundation, the research literature and a summary of the accountingstandards, earnings management and audit opinions and related fields, and these literatures, in orderto find the direction of the research; the third chapter is the theoretical basis and research hypothesis;the fourth chapter is the empirical analysis, this part introduces the research sample, data sources andanalysis tools, and designs the related variables; audit opinion on the descriptive statistics,correlation between variables analysis, Logistic the return of the test results and analysis, test andanalysis of the research variables affect the audit opinion on the direction and degree of FifthChapter is the study conclusion and policy suggestion, this part according to the results of empiricalresearch of this paper make a conclusion, and put forward policy recommendations from the listingCorporation, registered accountants and regulators from three aspects, and points out the limitationsof this research.