This paper is trying to answer it . first of all , this paper analyses the system that promotes unfair related transaction and variance of regulatory regime , and explores relations of related transaction and earning management of loss companies . second , it uses the method that is different from literature in mainland china , adds the related transaction factor to consider the earning management of loss companies , and draws the conclusions through empirical method 其次，本文采用不同于国内文献的研究方法，引入关联交易因素考虑亏损公司盈余管理，通过经验研究方法分别对关联交易程度等级与资产收益率关系、亏损时间、关联交易程度与盈余管理三者关系、影响关联交易因素及审计意见与盈利质量关系等关联交易盈余管理方面进行实证研究，并得出以下主要结论： 1
Taken the fraudulent accounting information of china ’ s listed companies as the object , this paper applies the quantificational research of identifying fraud to china ’ s securities business . according to the audit opinion of annual financial reporting of listed companies , we identify two kinds of empirical samples and choose twenty eight financial indices . making use of multivariate discriminant analysis and artificial neural network based on l - m algorithm , we build up three models of identifying fraudulent accounting information of listed companies in china 本文将国外会计信息失真识别的定量研究应用于中国,以中国上市公司的会计信息失真为研究对象,根据上市公司年报的审计意见构建实证样本,选取反映企业经营情况的28个指标,运用多元判别分析方法和基于l - m算法的bp神经网络,建立了三个我国上市公司会计信息失真识别的定量模型。
The new managing measures to public offering shares which was issued by csrc in 2001 suggests that the ipo system has changed . under the new ipo system , csrc put a lot of emphasis on compulsory information disclosure and the listed companies ' financial statements before and after ipo are audited by cpas , which is good for investors to make decision . to execute the new ipo system effectively depends on cpas ' high quality auditing and proper audit opinion . however , the reality of long - period low audit quality is harmful to this 实行核准制后，证券监管部门将以强制性信息披露作为监管重点，而且企业上市前3年以及上市后的年报均需经过注册会计师的审计；一方面，有利于改善中小投资者与机构投资者之间的信息不对称局面，提高信息披露对投资者的决策有用性；另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。
The existence of economic incentives reduces the auditor ’ s negotiated strength in front of the audit client . when the audit client ’ s importance increases , that is to say the auditor ’ s negotiated strength improves , the auditor as a rational economic man is likely to pursue his benefit extremely farther , sacrificing the auditing quality ? ? reporting favorably to more important client 经济依赖性的存在降低了审计师在审计客户面前的谈判力,当审计客户的重要性增大时,即增强了审计客户的谈判力,作为理性经济人的审计师极有可能追求自己利益的最大化而牺牲审计质量? ?出具有利于重要客户的审计意见。
In the risk - based auditing model , current auditing theory based on the objectives orients social demand , and it can be seen that the social demand ( appropriate audit opinion ) relates directly to the concept of audit risk ( the possibility of reporting the inappropriate audit opinion ) 风险基础审计模式下，国内现行的主要以满足社会需求为目标导向的审计理论的“需求导向性”体现在以社会需求(恰当的审计意见)与审计风险概念( “发表不恰当的审计意见的可能性” )直接挂钩。
After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries , and auditor ' s scale ; while the audit opnion is not clean , audit fees are higher , but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative . ; when auditors give special audit or consultations , they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market , but audit quality is n ' t improved for it 通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，但没因此促成审计质量自发的提高。
But they do not distribute evenly . many literatures show that the timing of the annual announcements is affected by many factors , and two of them are audit opinions and unexpected earnings . this study investigates the effects of audit opinions and unexpected earnings on the timeliness of annual announcements , meanwhile considering the special background of our market 本文使用1997年- 2004年的数据,在控制股利政策、公司规模、是否是pt 、 st公司、财务困境、行业、年度的情况下,研究了审计意见和未预期盈余对于我国上市公司年报公布时间的影响,同时考虑了我国特殊的制度背景。
