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The Audit Opinion of Earnings Management in Listed Companies of China

The Audit Opinion of Earnings Management in Listed Companies of China
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摘要 The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year's audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.
作者 Guanting Chen
机构地区 Tsinghua University
出处 《Journal of Modern Accounting and Auditing》 2005年第7期71-81,共11页 现代会计与审计(英文版)
关键词 earnings management financial sensitive zones financial sensitive accounts audit opinion 中国 企业会计核算 经营模式 管理体制 经济效益
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