Empirical study on earnings manipulation influencing modified audit opinion(PDF)
《长安大学学报(社科版)》[ISSN:1671-6248/CN:61-1391/C]
- Issue:
- 2016年02期
- Page:
- 79-86
- Research Field:
- 经济管理
- Publishing date:
Info
- Title:
- Empirical study on earnings manipulation influencing modified audit opinion
- Author(s):
- JIN Li-min
- School of Changqing, Lanzhou University of Finance and Economics, Lanzhou 730020, Gansu, China
- Keywords:
- earnings manipulation; audit quality; regional differences; modified audit opinion
- PACS:
- F239.4
- DOI:
- -
- Abstract:
- To examine whether different legal factors will enable Certified Public Accountants(CPAs) to increase the possibility of issuing modified audit opinion for enterprise earnings manipulation and whether there are significant regional differences in this possibility, this paper adopted regression analysis method to test the relationship between earnings manipulation and the possibility of issuing modified audit opinion, and the regulation effect of legal factors on it, based on the data of Chinese listed companies. The results indicate that in more legally regulated regions, the more earnings manipulation of Chinese listed companies could decrease the possibility of CPAs to issue modified audit opinion; the optimization of local legal system can increase the possibility of CPAs to issue modified audit opinion for enterprise earnings manipulation.
Last Update: 2016-07-13