Research On The Relationship Between Ownership Nature,Earnings Management And Audit Opinion Companies

China is currently at a crucial stage in the reform of state-owned enterprises.State-owned enterprises control the economic lifeblood of China's important industries.Non-state-owned enterprises play a vital role in revitalizing China's market economy.As a result,scholars have increasingly used the nature of ownership in recent years.An important factor in the study.Although there is a large relationship between research earnings management and audit opinions,there are relatively few literatures that consider the nature of ownership to study the relationship between the two.Many listed companies use earnings management as their unspoken rules for business management,and achieve their own goals by adjusting their accounting earnings.This raises higher requirements for certified public accountants,and whether an independent third party can identify the company's earnings management behavior as an investment.The government provides audit opinions with reference value,and in the face of the reform environment of state-owned enterprises,whether the listed companies of different ownership nature are given the same professional caution.Based on these issues,this paper studies the relationship between the nature of ownership,earnings management,and audit opinions.And for the issue of our country's audit market,we put forward suggestions from various angles.This article will study the theoretical basis and empirical analysis of the relationship between the nature of ownership,earnings management and audit opinion.The full text is divided into five parts.The first part puts forward the research background of this paper,and sorts and analyzes the literature of the relationship between the nature of ownership,earnings management and audit opinion theory,and finds the research direction of this article.The second part mainly expounds the theoretical basis of this paper's research and analysis.The third part proposes relevant hypotheses based on theoretical analysis,explains the variables used in this paper and the relationship between variables.In the fourth part,we empirically analyze the data of A-share listed companies in China's Shanghai and Shenzhen cities from 2014 to 2016 according to the designed model.The regression results show that CPAs can identify the earnings management behaviors ofenterprises,and the earnings management direction and audit opinions.The type is irrelevant;for CPAs,compared to state-owned enterprises,non-state-owned companies are more likely to issue non-standard audit opinions,and the nature of ownership will weaken the positive correlation between earnings management and non-standard audit opinions.Furthermore,the reliability of the above conclusions can be enhanced by the robustness test.In the fifth part,through theoretical analysis and empirical analysis,the conclusions of the study on how to solve the problems in the audit market and ease the non-direct resource controller's discrimination against non-state-owned enterprises are put forward.At the same time,the deficiencies in the research of this article are pointed out.