Corporate Governance, Auditor Reputation And Earnings Management

The earnings management of listed companies has been a concern.In order to ensure the quality of accounting information and promote the healthy development of the market,scholars' research on it has never stopped.However,in recent years,accounting information quality scandal did not stop,behind these scandals hinted that China's internal supervision and external supervision of enterprises is far from enough.In the existing boards,the new three board because of the low threshold of listing,supervision is not perfect,so the earnings management issues most influential people,the key to solve the problem of earnings quality is internal and external supervision work together.As the main body of the operation surplus,the corporate governance is the core part of the internal supervision,and the research of the relationship between it and earnings management is inevitable.Auditors as the main force of external oversight,its carefully established reputation and earnings management must exist relationship.At present,the research of corporate governance and auditor reputation is mainly focused on the board and other plates,the research methods are more diverse,the research results are gratifying.But the new three board market is still novel,almost no literature to study its corporate governance and auditor reputation on earnings management.The new three board as a important plate support for the development of small and medium enterprises an important plate,its significance is self-evident.Based on the theory,this paper studies the relationship between corporate governance level,auditor reputation and earnings management.This paper chooses the new three board data from the WIND database,uses the empirical research and the literature research method to study the impact of corporate governance level,auditor's reputation on the earnings management and explore of the main factor.The study found that high corporate governance level can inhibit the occurrence of earnings management.High reputation auditors can gain insight into earnings management and issue appropriate audit opinions that inhibit the occurrence ofearnings management and can also play the same role.The company's governance system is particularly important,as the provider of information,the high level of governance is the basis for the ultimate implementation of external oversight forces.on this basis,auditors can play its due role.Therefore,according to the conclusion of the study,legal norms should be strengthen corporate governance and the strength of the auditors,the enterprise itself should explore a reasonable internal mechanism,the Accounting firm should take advantage of the opportunity to establish their own high reputation.Advise on corporate governance and auditors should be put forward to ensure the healthy development of the new three board market.After the completion of the empirical study,this paper summarizes the shortcomings from the aspects of variable selection,auditor's reputation lower limit,sample selection period and reality stratification,On this basis,we provide directions for future research.