Study on the Influencing Factors of Audit Opinions’ Change
|Keywords||Audit opinion changes Financial Indicators Earnings Management Nature of equity|
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 .