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A Study on the Correlation between Earnings Management and Audit Quality in Chinese Listed Companies

Author: YangXiangLan
Tutor: ChenYaGuang
School: Dalian Jiaotong University
Course: Business management
Keywords: Earnings Management Audit quality Audit opinion Firm size Firm geographical
CLC: F239.41
Type: Master's thesis
Year: 2010
Downloads: 238
Quote: 0
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Abstract


Earnings management problem is widespread in China's listed companies, has greatly hindered the development of standardization of China's securities market. External users hopes for earnings management of listed companies, a certified public accountant on the audit of the financial report, be expected to play the role of inhibition of earnings management. In this context, this paper aims of listed company earnings management and audit quality in order to determine the effectiveness of certified public accountants audit. Further improve the quality of our independent audit to improve the status quo of China's listed companies earnings management has important theoretical and practical significance. In this paper, the method of combining normative and empirical research. First of all, on the basis of the Analysis of the concept of earnings management, theoretically analyzed the correlation between earnings management and audit quality. Second, learn from existing research results on earnings management metrics and measure of our ability to provide a variety of models to explain the selected cross-section regression Jones model as an econometric model of this article earnings management. Again, in the empirical analysis phase, three alternative variables to audit quality audit opinion, firm size and firm area as the dependent variable, earnings management as independent variables, adding control variables to build a logistic regression model. Then, according to certain filters, select the Shenzhen and Shanghai 1431 listed companies in 2009, the cross-sectional data as a sample, using univariate T-test and multivariate logistic regression analysis, the correlation between earnings management and audit quality of listed companies in China conducted in-depth research and analysis. The study found that the certified public accountant can identify a certain extent, earnings management of listed companies, and is reflected in the audit opinion, that a listed company earnings management is positively correlated with the non-standard audit opinion; international \earnings management of listed companies was significantly lower than the non-\no effect on the level of earnings management of listed companies, that a listed company earnings management firm geographical correlation is very weak. Finally, inhibition of earnings management of listed companies in China four countermeasures and suggestions based on theoretical and empirical research, including a company listed on the sound internal governance mechanisms and improve the standard of the practice of certified public accountants, strengthen social supervision, and expand domestic accounting firms scale, in order to improve the quality of China and the Auditing, inhibition of the earnings management of listed companies play a role.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Fiscal and financial audit, financial law and order audit
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