上市公司盈余管理与审计意见关系的实证研究

Empirical Study On the Relationship Between Earnings Management and AuditingOpinions of Listed Companies--The research is based on the Shenzhen listed companiesAuditing:Xu YaxinSupervisor:He Yangiu Associate ProfessorAbstract:The relationship between earnings management and audit opinion has always been aresearch issue of scholars at home and abroad.In recent years,China's audit market hasdeveloped rapidly,both the scale and the number of certified public accountants have increased,but we do not know whether the audit quality has also improved.Based on the survey of A-sharecompanies in Shenzhen stock market from 2017 to 2019,this paper explains whether theopinions given by certified public accountants will affect the company's income.Listedcompanies are taken as samples to study the correlation between earnings management of listedcompanies and the possibility of non-standard audit opinions issued by certified publicaccountants,so as to understand some audit quality problems in China's accounting industry,Andput forward some suggestions on audit quality based on the research results.It is hoped that theaudit opinions presented by certified public accountants can play the role of supervision andmanagement to a certain extent,and also contribute to the company's profit and loss managementto a certain extent.Key words:Listed company;Audit opinion;Earnings management前言财务报表是用户了解公司状况的重要工具，其不仅诚实地反映了公司的业务能力和现金资本，也让信息的浏览者明白该公司未来发展的预期。他们会据此来进行一些判断和决策。但是因为企业管理当局和外部使用者对企业自身了解的差异，企业的内部和外部存在着信息不对称的问题。企业管理的当局为了实现自身的利益，可能会做出对财务信息使用者有失公允性的事情，利用自身掌握的信息为自己谋取私利，而损害其他相关者的利益。他们通常对企业进行盈余管理，即是指通过对盈余操纵等行为对财务报告进行人为干预，进而引导财务报告使用者对企业的认知，令使用者的判断和决策被误导。这种盈余操纵的