Dissertation
Dissertation > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods

Study on the Influencing Factors of Audit Opinions’ Change

Author SongZuo
Tutor WangKeMin
School Jilin University
Course Quantitative Economics
Keywords Audit opinion changes Financial Indicators Earnings Management Nature of equity
CLC F224
Type Master's thesis
Year 2007
Downloads 347
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In the previous audit opinion papers , scholars are non-standard audit opinions issued influencing factors . But has no effect on the current year and the previous year audit opinion inconsistency ( audit opinion change ) . This paper Shanghai and Shenzhen 2001 - 2005 audit opinion changed as a sample , under the control of the audit firm change , empirical tests of financial indicators , earnings management , the impact of changes of the nature of equity for the audit opinion . Ultimately concluded : changes in financial indicators of the changes will affect the audit opinion , the level of earnings management becomes the changes leading to the audit opinion of the General Assembly , the earnings management smaller audit opinion on the impact of changes is not significant . Equity interest in the nature of state-owned listed companies , the audit opinion is not prone to change . In addition, we found that the audit opinion to change the result alone is not a factor , but the result of three factors .

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