Research on Relationship between Earnings Management and Auditor Change base on the New CAS of China Market

机译：基于中国市场新案例的盈余管理与审计师变更关系研究

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This article from the company auditors, the phenomenon of change to start, select the Shenzhen and Shanghai in 1338 listed companies in 2005-2007 as a valid sample of research, using the modified Jones model to analyze the earnings management effects on auditor changes, analysis showed that changes in earnings management and auditor relationship between the negative, and audit opinions and auditor switching between the negative correlation.

机译：本文从公司审计师的变迁现象入手，选择深圳和上海的1338家上市公司在2005-2007年作为有效样本进行研究，采用修正的Jones模型来分析盈余管理对审计师变动的影响，进行分析。表明，盈余管理的变化与审计师之间存在负相关关系，而审计意见与审计师之间存在负相关关系。

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来源
《2011 International conference on innovation and information managemente2011 International conference on innovation and information management (ICIIM 2011), January 14-15, 2011, Chengdu, China.》|2011年|p.412-415|共4页
会议地点 Chengdu(CN);Chengdu(CN)
作者
Tang Hua;
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作者单位

Accounting Dept. Jilin University of Finance and Economics Jilin Changchun, china;

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会议组织
原文格式 PDF
正文语种 eng
中图分类信息资源及其管理;信息资源及其管理;
关键词
earnings management; manageability accruals; auditor changes; audit opinion;

机译：盈余管理;可管理性应计;审计师变更;审计意见;
入库时间 2022-08-26 13:52:04

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Research on Relationship between Earnings Management and Auditor Change base on the New CAS of China Market

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