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Study on the Audit Opinion’s Information Content of Chinese Securities Market

Author: LiZeTong
Tutor: GuoYing
School: Hebei University of Economics
Course: Accounting
Keywords: Chinese securities market audit opinion information content
CLC:
Type: Master's thesis
Year: 2014
Downloads: 6
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Abstract


Since the establishment of the stock market,CPA as the stock market’s“supervisor”auditopinions on various accounting information disclosure of listed companies issued by the auditother stakeholders are very valuable and these financial and non-financial informationprovided in the decision-making are helpful.With the rapid development of China’s securitiesmarket and the people’s new ideas,an independent audit has gradually been recognized by thepublic.The information content of audit opinion as the final output of the audit work on thefinancial position and cash flows played a role in forensics,and the company’s financialinformation is an important source of the stock market information. About research on theinformation of the audit opinion,we began in the late1990s,but the results are not veryuniform,and there are many studies said that the audit opinion does not have the informationcontent.Today,China’s securities market is maturing.A new auditing standard issued inSeptember2010,the implementation of the share reform,etc.have a very huge impact inthis.So,the study of the audit opinion information content under the new era of Chinesesecurities market becomes very necessary.In this paper,research methods use normative and empirical research.In the normativeresearch part,first,explain the keywords related concepts for topics in more detail.Second,forthe history and current will be described,and then for the development of China’s securitiesmarket the type of audit opinion on the distribution of descriptive statistics.Finally,analyze theimportance of audit opinions in China’s securities market based on the principal-agent andstock market investors behavioral theory.In empirical research,using method and multiplemethod in Shanghai and Shenzhen A-share companies related to the type of audit opinion datafrom2010to2012after the financial crisis,the empirical analysis to verify the assumptionslisted in the text are established,and then draw conclusions whether the audit opinioninformation content.In the thesis,provide some suggestions and ideas for improving the legalsystem of the corresponding stock market. In empirical research,using method and multiplemethod in Shanghai and Shenzhen A-share companies related to the type of audit opinion datafrom2010to2012after the financial crisis,the empirical analysis to verify the assumptions listed in the text are established,and then draw conclusions whether the audit opinioninformation content.In the thesis,provide some suggestions and ideas for improving the legalsystem of the corresponding stock market.Through discussion drawn:in a short time windowaudit opinion publicly disclosed,the audit opinion certainly has some:The company issued anon-standard audit opinion will cause a negative reaction securities market;stock market fornon-standard audit opinions exist with standard audit opinions significantly differentresponse;different types of"non-standard companies,the stock market has significantdifferences in response.

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