| During the past years, several financial fraud cases have attracted attention widely from the whole nation. Both the academy and the profession began to speculate the following questions: At which degree can the independent auditors guarantee the quality of the information in the security market? Whether the auditing quality has been improved or become worse? What kind of role does the independent auditing mechanism play in the china security market? To these questions, there are still some disputes and divergences.In the complicated contract between clients and auditors, there are so many factors which have influenced auditing quality. Thereinto, auditor switching is regarded the fatal threaten to independence of auditor, because it will affect the interest of auditor. So concerning this topic, western academy has obtained abundant fruits, but there are some weaknesses in the domestic research. Hence, this paper absorbs the newest findings of auditor switching research, and focuses on the predicted auditing opinions of corporates, and then adopts the empirical research methods to investigate the motivation of auditor switching decision. Besides, this paper also tries to answer this question: Have the clients gained better treatment after change their auditors? It is hoped that this thesis will help us make a deep knowledge of auditing quality and provide some suggestions to the supervisor of security market.The main research contents are as follows: firstly documents the related literature to auditing quality, especially auditor switches, which are the sources of research thought; Secondly, it shows the research framework, research hypothesizes and research design of the paper; Furthermore, it analyzes the factors contributing to different audit opinions, then computes the predicted audit opinion, which is used to explore the reasons of auditor switches decision. Besides, it studies the results of auditor switches, including audit opinions and financial statement. |
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