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

摘要：

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.

关键词： earnings management manageability accruals auditor changes audit opinion

作者: Tang Hua

作者单位: Accounting Dept. Jilin University of Finance and Economics Jilin Changchun, china

会议类型: 国际会议

会议名称: 2011 International Conference on Innovation and Information Management(2011年IEEE创新与信息管理国际会议 ICIIM2011)

会议地点: 成都

会议语种:英文

页码: 412-415

在线出版日期: 2011-01-14（万方平台首次上网日期，不代表论文的发表时间）