Research On The Influence Of Earnings Management On The Types Of Audit Report

Currently listed companies earnings management means more,both the whitewash and manipulation of the financial statements,there are also within the scope of legal accounting standards according to the benefit maximization principle accounting policy choice.The existence of earnings management to reduce the quality of financial information,exacerbating the public enterprise managers with financial information asymmetry between the external information users,this is not conducive to the stakeholders to the enterprise's judgment.Because of this,the study of earnings management,the necessity of the influence of types of audit report,and considering the particularity of our country market and imperfect existing research,this article attempts to combine our country specific economic market environment and legal system and other related background,to analyze the surplus management of listed companies in our country the influence of the type of audit report to our country.This paper first defines the concept of earnings management,and then to the earnings management four aspects and analyzed in the literature at home and abroad,and then choose the revised test Jones model.To conclude that the degree of surplus management is positively correlated with the audit opinion;Certified public accountants usually seek a in both to avoid its own audit risk,also can maintain our own relationship with the audited company a balance,namely the excessive earnings management of the enterprise change tendency of audit reports,such as explanation paragraph without reservations.And call for certified public accountants to focus on intangible assets and investment real estate.Finally,the audit of China's surplus management is prospected.