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Study on the Audit Opinion Modification of Chinese Listed Companies

Author: SunShaoPing
Tutor: WangZuo
School: East China Jiaotong University
Course: Accounting
Keywords: Audit opinion work Split share structure reform Empirical Analysis Policy recommendations
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 238
Quote: 0
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Abstract


In recent years, the audit opinion on the alternate behavior much attention of investors and regulators. For listed companies, all hope is issued standard unqualified opinion, even if forced to issue a non-standard unqualified opinion, but also hope that through the flexible nature of the audit opinion, to reduce the pressure of authorities. Certified Public Accountant in the audit opinion due to the nature of the audit opinion has a major impact on listed companies will face the pressure of the listed companies, may use explanatory paragraph evasive, to cater to the requirements of listed companies, and hopes to explanatory paragraph to circumvent the audit risk, shirk their legal responsibility. Audit opinion work usually following four common way: instead of using standard unqualified unqualified opinion with emphasis on segment or explanatory paragraph; unqualified opinions or descriptions Segment with stressed instead of reservations; qualified opinion instead of negative opinion instead retained; unable to express an opinion or an adverse opinion. The study focused on the first two flexible approach. The paper selected China's A-share listed companies between 2003 - 2007 have issued an unqualified opinion, unqualified opinion with emphasis on paragraph or explanatory paragraph reservations about the listed companies as samples, and the sample is divided into segments with stressed or no explanatory paragraph reservations and reservations group (Group1), and an unqualified opinion and standards with stressed or description Segment unqualified opinion (Group2) comparative analysis. To China in 2005 to implement the split share structure reform, 2003-2005 and 2006-2007, both periods were empirical analysis. Study, I first used the traditional T-test and chi-square test univariate analysis investigated the differences of the different audit opinion on the group financial condition and characteristics of certified public accountants to analyze the degree of difficulty between two opinions the type of work then Binary Logistic regression analysis, a comprehensive study of various influencing factors. The results show that: certified public accountants prefer modifications between Accent or description Segment unqualified audit opinion and reservations; audit opinion work not one factor alone results, but the financial position of the characteristics of certified public accountants, corporate governance the result of the combined effects of other factors; previous period audit opinion on the performance of the strong continuity; firm voluntary changes affect the work of the audit opinion is not very significant; smaller work audit opinion on the possibility of the top ten accounting firm, in a kinds extent the courage to \The largest shareholder control (Z) was significantly positively related to the split share structure reform work to a certain degree of inhibition of audit opinion.

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