An Empirical Study Of The Impact On Audit Quality Earnings Management Of Listed Companies In Agriculture

In recent years, China’s agricultural earnings management of listed companies in thephenomenon is widespread. Agriculture, basic industries as related to the national economy,China’s economic development occupy a pivotal position, while agricultural listed companiesas a representative of the industry, its importance is self-evident. On the one hand, agriculturallisted companies can’t get rid of their inferiority agricultural characteristics; hand, agriculturallisted companies tend to be early beneficiaries of the national policy. Based on the prevalenceof earnings management of listed companies motives, its own unique characteristics of theindustry, agriculture motivated earnings management of listed companies compared withother listed companies in the industry, there was not only common, but also has its ownpeculiarities. In this context, this paper aims to study the quality of listed independent auditand agriculture-related earnings management to determine whether the CPA earningsmanagement of listed agricultural companies to identify and report puts forward thesupervision and restriction of agricultural earnings management behavior policyrecommendations.Overall, this paper does research on agricultural quoted companies, which are inpolitically susceptive line, selecting192agricultural quoted companies that are consecutivelyqualified from2010to2012as research samples. Based on the agency theory, the asymmetricinformation theory, and some basic theories, this paper, using SPSS17.0software as the tool,analyses the impact of audit quality on earnings management of agricultural quotedcompanies by the combination of normative and empirical research method.Specifically, this article six chapters, divided into four parts. Chapter1, that is, the firstpart describes the background and significance of this innovation possible research methods,content, technology roadmap and this article. Chapter2that the second part describes researchstatus on audit quality and earnings management relations. The third part is Chapter3, thebasic concept of this article, namely agricultural listed companies, audit quality and earningsmanagement defines and describes the existence of earnings management and firm scale fromprincipal-agent theory, asymmetric information theory point of view and industry expertiseaffect earnings management. The fourth part includes Chapter4and Chapter5analyzes fourhypotheses put forward in this paper, and on the basis of empirical research and analysis bydescriptive statistical analysis, regression analysis, regression vertical and horizontal layoutsection data analysis of the data, test the hypothesis presented in this paper. The third part isChapter3, the basic concept of this article, namely agricultural listed companies, audit qualityand earnings management defines and describes the existence of earnings management and firm scale from principal-agent theory, asymmetric information theory point of view andindustry expertise affect earnings management. Chapter6is the last part of this papersummarizes the main results of this study at the same time, agricultural policyrecommendations constraints listed company earnings management.