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The Empirical Study on the Influence Factors of Auditor Switches of Listed Companies

Author: MaZuo
Tutor: TianGuoShuang
School: Northeast Forestry University
Course: Accounting
Keywords: Auditor Change Modified audit opinions Auditor independence
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 159
Quote: 1
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Abstract


Accounting information is the main source of investors to make investment decisions , often determines the level of the quality of accounting information for investment decisions are correct , the auditor 's audit and its forensic function is to prevent the last line of defense capital markets flooded with false accounting information . When auditors identify false accounting information provided by listed companies to disclose the situation facing dismissal ending . The auditor change phenomenon in China's capital market more and more frequent , the situation is very complex , which has caused widespread concern in China 's securities regulatory authorities , academia , and the public . From the results of the current study on the change of auditors of view , the main reason for the change of the lead auditor does not form a consensus . Therefore , it is necessary to combined with China's actual situation , influencing factors of listed companies to change auditors to do further research . Research review domestic and foreign scholars on auditor changes based on the theory and development process of the audit relationship as a guide , from the perspective of China 's listed companies and auditors relationship formation , the use of normative analysis and empirical analysis of the independent T- test and logistic regression statistical methods , a thorough and systematic study of the main factors that affect the auditors of listed companies in China to change its impact . Proposed non-standard audit opinion , earnings management , the financial condition of listed companies , whether in financial trouble , and off-site audit , Change of controlling shareholders and audit costs are the main conclusions of the main factors affecting the voluntary auditor changes ; including non-standard audit opinion , listed companies financial predicament and audit of geographical factors is the most important factor the CPA differential impact of change auditors is not very significant . 2007 is the first year of the formal implementation of the new accounting and auditing standards . With the implementation of the new accounting and auditing standards , accounting quality of listed companies also continued to improve , listed companies change auditors also new features . Identify voluntary auditor change behavior factors , can be effectively found that to suppress bad motives and potential risks of the listed company , which has important practical significance to promote the healthy development of China's securities market .

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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