欧元区财政政策协调对中国地方政府政策的启示-《长安大学学报（社科版）》

文章信息/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

摘要:: 基于2009~2014年欧元区各成员国财政赤字（盈余），欧元区债务占欧元区生产总值的比重和各成员国债务占国内生产总值的比重等数据，对欧债危机的原因进行分析，根据文献分析法得出影响财政政策的相关因素，运用时间序列相关性方法探究各个因素对欧元区财政政策的影响。研究结果表明，欧元区各成员国采取的都是扩张性财政政策，各成员国之间财政赤字（盈余）存在较大的正相关趋势，成员国经济容量与欧元区债务影响因子呈正相关。

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.