| In recent years,it has been a common occurrence in our country that public companies purchase audit opinions,such as the Guangxia event and the Enron event.People begin to realize that the economic consequences of purchase audit opinion are serious.All sectors of the community,including academia and practice circles,pay more attention to buying audit opinion.The audit opinion is linked to the authenticity and legality of the audited company’s financial status,business performance and cash flows.Also the audit opinion will affect the profit of users of financial statements.In addition,it will touch the image of the audited company in the hearts of investors,and the level of economic management.The quality of audit opinion will affect the quality of financial statement,an audit report of low quality will lower the quality of financial report inevitably.Behavior of purchase audit opinion severely reduces the quality of audit opinion,which provides anamorphic financial information to users,and greatly impact on investor’s decision.So behavior of purchase audit opinion has been subject to widespread concern from governments around the world,meanwhile,research on such behavior also become important subject in International accounting circles.Research on this issue is mellow and marinate in abroad because of the earlier development of auditing theory.But most of the research is centre on the subject that auditor change may lead to the behavior of purchusing,this text pay attention to both auditor change and audit fees,furthermore,take the ST companies as examples to deliberate the buying behavior of listed companies,expecting to provide a valuable reference for the supervision of our Chinese audit market.There are six parts of this article:section one is Introduction,which mainly introduce the study background,significance,train of thought,framework,and the research method;section two is Review of literatures,which summarize the main arguments on this issue at home and abroad;section three is the theoretical frame and research,mostly some theoretical discussion and profound analysis of the behavior of purchase audit opinion;section four is the motives and methods of the behavior,after sorting and comb the previous research data,obtain that there are two methods of the buying behavior,namely direct and indirect methods.As to the motives,they are mainly as follows:Listed motive,Match or secondary offerings motive,Payment motive,Avoid sanctions motive,or the motive to set up the company image;section five is Case Study,which around of this paper,using the cases,deeply analysis the behavior of purchase audit opinion,and come up with my conclusion on this issue,applying the method of combining static and dynamic;section six is the management action at this problem,after research on different motivations on buying behavior,put forward management action on buying behaviors.On the basis of the previous research,combining with exploration of myself,begin with the motivation of buying behavior,further probe into the method,finally propose how to administer the behavior of purchase audit opinion.This text investigate the ST companies,discovering that ST companies are more tend to purchase audit opinion in purpose to "Delist Hat",moreover,the leak of regulator’s governance mechanism also provide ST companies a chance to successfully buying audit opinion.This article mainly research the motivation and management action,only containing it from the source,can we suppress the behavior of purchase audit opinion. |
