The Motivation And Manners Of Earnings Management About Audit Opinions

Since the Shanghai stock exchange and Shenzhen stock exchange were founded in the 1990s.The development of capital market in China is getting better and better. Professional organizations at all levels government and society level constantly introduce various reform measures. Regulation measures and to cope with enterprise level regulation technology is becoming more and more innovative. Enterprise managers in addition to good operating main business. In order to make the image of the enterprise to a more comprehensive health geared to the needs of the market. Now it is often by some traditional means of accounting, tax or any other organization structure reform to cater the market and the vast majority of shareholders. Based on the past various phenomena, this article selected the surplus management is the most traditional accounting field as one of the observation point to peep at the listed companies in China, which the process of corporate governance based on the ways and means adopted under different motives. Auditing as a kind of external governance of companyby certified public accountants audit of listed company’s financial situation on issue the corresponding audit opinion. For outside investors and regulators issued by certified public accountants audit the financial reports of listed companies can maximize response information of enterprise management and operation situation. Certified public accountants can find enterprise in daily to take all kinds of surplus management means. In the process of corporate governance for the maintenance of the release of the authenticity of the audit report and the fairness has important advice.To solve this problem, this paper further explores the relationship between auditing opinion and earnings management. In this paper, the literature review of the whole part is normative research and empirical research. The combination of the past for auditing opinion and earnings management research done a good review. In the current review of the research on earnings management and the relationship between the two types of audit opinion did not obtain consistent approval. Under different earnings management motivation, this paper studies the relationship between earnings management and audit opinions. It found that under the background of the current accounting firm competitive industry with CPA will be a listed company "conspiracy", which issued by the auditing opinions of the listed company need report. Further study on the relationship between the different ways of earnings management and audit opinions found accrued earnings management and non-recurring profit and loss of earnings management and non-standard audit opinion present a significant positive correlation. The discovery of accrual earnings management and non-recurring profit and loss of earnings management and non-standard audit opinion has significant correlation.On the basis of further analysis of the positive earnings management behavior and negative earnings management behavior and non-standard audit opinion has significant positive correlation. It is shows that in the current capital market conditions, the certified public accountants can clear ideas found enterprise through the traditional means of accrued on manipulation of earnings management, and issue a report on the corresponding audit opinion. Real earnings management actions because of its strong concealment, certified public accountants for enterprises to carry out the daily production, the sale of daily business activities such as manipulation of real earnings management means in the short term. It is difficult for effective identification and findings in the audit process. Therefore also cannot determine whether the enterprise use the real earnings management behavior. At the same time corresponding auditing opinions issued by certified public accountants can’t report.The innovation place of this study is on the basis of the distinction between earnings management motivation, through empirical analysis examined the earnings management under different earnings management motivation and non-standard audit opinions. From earnings management incentives and earnings management way two angles to analyze the relationship between earnings management and non-standard audit opinions. In addition, compared with domestic scholars in this paper, when calculating the total accrued profit of the methods used by different. Through the net profit deduction business activities generated cash flow minus investment income finally deducted net non-operating income to calculate the total accrued profits, and then calculated using the modified JONES model maneuverability accrued profits. This calculation accrued earnings management (DA) is also in this paper, the main innovation points. Breaking the previous article only argument should be the relationship between earnings management and audit opinions, further demonstrates the real surplus management demonstrate the correlation between earnings management auditing opinions. In the robustness test analysis chapter introduces the current profits and losses of surplus management as the company’s earnings management substitution variables. From the perspective of the further demonstrates the hypothesis proposed in this paper.In short, it is very important for certified public accountants to judge enterprise under what kind of motivation and adopt what way means of earnings management. It is also a judge to convey to the external information users information of listed companies is the key to effective.