Study On Relationship Between Earnings Management And Audit Opinion Of Chinese Listed Companies

In the last century, Many foreign scholars began to study the relationship between earnings management and audit opinion, And achieved rich results. Our research in this area is rather late, Mainly theoretical and empirical methods of referring to foreign, Combined with their actual case study, Also yielded some results.21st century, With the rapid economic development, Economic globalization has also become a reality, In particular, the2007U.S. financial crisis caused a significant impact on the world economy, Be a significant impact of the world economic structure, Although China’s economy has been relatively small degree of influence, China once again attracted a global vision. China’s enterprise management is still a big problem, widespread earnings management of listed companies, Financial reports of listed companies announced many are not truly reflect the financial position, operating results and cash flow. CPA’s role is to play the "economic oversight responsibility, as an independent third party audit of corporate financial statements, and to improve the quality of audits. In recent years, China’s audit market has been rapid development, whether from registered accountants occupations or the size of the firm, has made a large development. Audit quality is not followed to improve, which we need to confirm further. This article is by the listed company earnings management and audit opinion research, see the Certified Public Accountant found in the extent to which the listed company earnings management behavior, in order to understand the industry of the Chinese Institute of Certified Public Accountants audit quality problems, and how to improve commendations of audit quality issues.In this paper, the combination of normative and empirical research carried out research on the relationship between earnings management and audit opinion. The article mainly includes six parts, the front three parts using standard research method, a reason, motive means, the theory of audit opinions, as well as the relationship between the concept of earnings management, Analysis Review. Fourth, the empirical analysis of five parts of our2010and2011financial data samples empirical analysis, first of all the variables descriptive statistics, followed by inspection of the correlation between the explanatory variables, and finally logistic regression analysis. The regression results show that earnings management and audit opinion on the existence of non-daily activities significantly with a positive correlation between However, day-to-day activities in the surplus management and audit opinions relationship significantly with sex is not high, and listed companies by industry on the line of the classification, the manufacturing sector alone as a new sample, the study results show that significant earnings management and audit opinion obvious, which illustrate the different industries, the focus CPA Audit, audit quality is also not the same. The sixth part, based on the foregoing analysis based on lack of policy recommendations and research.In this study, the author has made efforts in the following aspects in collecting data by industry, download and data processing, in the empirical part of the business activities divided into day-to-day activities and non-routine activities into two categories, with a controllable accrued profit margins to reflect earnings management in the day-to-day activities, with the proportion of the total profits of the non-recurring gains and losses reflected in the daily activities of earnings management, research analysis and two models were constructed Finally, the manufacturing sector alone study explains depending on the industry, the level of China’s CPA career whether there are differences.