Research On The Relationship Between Executive Characteristic Of Listed Companies And Audit Opinion

In the principal-agent theory, the executives entrusted by shareholders to maximize the value of the company. Meanwhile, shareholders entrust CPA commissioned the operating results of the audit executives. CPA collect audit evidence through the collection of certified public accountants, judging from the legality of financial reporting and fairness to make professional judgments, forming an audit opinion. CPA's audit opinion reflect the accounting information provided by executives authenticity, fairness and make improvement for the characteristics executives, such is, executive compensation and so on. In addition, the audit process is closely related to the executives, the entire enterprise environment affect the type of audit opinion. Therefore, the executive characteristic and audit opinion is related to each other. But now there is little direct study of the relationship between these two parts, only a few single factor of executives characteristics and audit opinion, the paper based on this situation, select the characteristics of Chinese Listed Companies associated with the audit opinion for the study, using a combination of specification and empirical research methods, reflect the relevance of a comprehensive system.Audit opinion is a professional judgment, through the collection of audit evidence, CPA judge the legality and fairness of financial reporting. The type of audit opinion is expected to increase or decrease the trust of users on the extent of the financial statements. At the same time, it is also a certification of CPA's fruit of the laborThis layer selects characteristics of Chinese Listed Companies associated with the audit opinion for the study, using a combination of specification and empirical research methods, does a comprehensive research.First, we review the past research on the senior officials and the audit opinion, both from home and abroad, and make comments on the results of these studies. Then describes the theoretical basis of this article, that is, principal-agent theory, human capital theory, motivation theory, audit demand theory, focusing on the development of motivation theory and its new direction. Finally, select evaluation index of listed companies executives, then use Logistic regression to analyze the correlation of executives characteristics and audit opinion. Through the conclusion, we can improve the salary structure, executive ownership to improve the characteristics of executives. In theory, we enrich the research of executive features and audit opinion. There is much research on single factor of executive, such as, pay for executives, shareholders and so on, but little literature for comprehensive study of the executive characteristics and audit opinion. This article will include the age and gender of executives in the model. Through empirical research, we can improve the factors of executives to improve corporate governance, on the other hand, CPA could reduce audit risk, and improve the quality of audit.