Dissertation > Excellent graduate degree dissertation topics show

A Study of the Effects of Voluntary Accounting Policy Changes on Auditor Changes

Author: PengLing
Tutor: LiuBin
School: Chongqing University
Course: Accounting
Keywords: Voluntary accounting policy changes auditor changes disagreements
CLC: F233
Type: Master's thesis
Year: 2005
Downloads: 291
Quote: 1
Read: Download Dissertation

Abstract


In recent years, there are an increasing number of listed companies that change their auditors. There are also an increasing number of Chinese listed companies that have disagreements with their auditors after taking voluntary accounting policy changes. These companies will have a tendency of auditor changes. While in China the development of CPA profession and listed companies has just started, the research of this field is too scarce. So, this essay, based on a sample of all the Chinese A-share listed companies that taking voluntary accounting policy changes between 1998 and 2002, studies the influence of voluntary accounting policy changes on auditor changes. The author believes that this research can regulate Chinese capital market, strengthen auditor independence and improve the quality of accounting information. First, this paper analyzes the influence factors of changing auditors. This part is divided into two parts: one is from the point of view of the listed companies; the other is from the point of view of the auditors. Second, this paper analyzes the influence factors of auditor-client disagreements that caused by listed companies’voluntary accounting policy changes. Last, empirical study has been taken on the effects of the degree, direction and character of voluntary accounting policy changes on auditor changes. The empirical study includes the descriptive statistics of voluntary accounting policy changes in China at present, independent t-test, X2 test and logistic regression. Through the analyzes above, the major empirical results are summarized below: ①In order to take earnings management, the Chinese listed companies that have taken voluntary accounting policy changes will have the tendency of changing theirs auditors. ②When there are disagreements on voluntary accounting policy changes between auditors and clients, the listed companies will change their auditors. The disagreements are focus on the degree and the character of voluntary accounting policy changes. ③The degree of voluntary accounting policy changes correlate positively with the auditor changes.

Related Dissertations

  1. The Effects Factors of Auditors Changes,F239.22
  2. A Study on the Market Reaction of Auditor Changes,F239.4
  3. Study on the Cause and Economic Consequence in Auditor Changing of Chinese Listed Companies,F276.6;F224
  4. The Contrast Research on Audit Quality of the Local and Overseas Auditor Firms in the Audit Market in China,F239.4
  5. Accounting firms in the securities markets change research,F233
  6. The Investigation of Market Reaction to Auditor Switches in China,F239.4
  7. Researches on Audit Quality of Listed Companies,F239.6
  8. The Research of Pricing on Earnings Management by Policy-based,F224
  9. An Empirical Study on the Voluntary Accounting Policy Changes of Chinese Listed Companies,F275
  10. The Financial Motives of Voluntary Accounting Policy Changes,F275
  11. The Relativity Analysis between the Sustainable Development of Enterprises and the Voluntary Accounting Policy Changes,F275
  12. A Positive Study on Earnings Management by Using the Voluntary Accounting Policy Changes of Listed Companies,F275
  13. Study on Theoretical Basis of Stakeholders’ Accounting,F233
  14. A Study on the Value Relevance of Accounting Information Before and after the Changes of Accounting Standard,F233
  15. Thinking of Applied Fair Value under Financial Crisis,F233
  16. Research on the Reliability and Value Relevance of Fair Value Accounting,F233
  17. Research on Fair Value Application by a View of International Comparison,F233
  18. Comparative study of derivative financial instruments standards,F233
  19. China - ASEAN Free Trade Area of ??the impact of international convergence of accounting standards research,F233
  20. Research on Fair Value of Derivative Instrument in Listed Commercial Bank,F233
  21. Research on Fair Value Measurement,F233
  22. The Study on Scale Economy of Accounting Firms,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile