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《Journal of Shandong Institute of Business and Technology》 2008-04
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Empirical Research on Influencing Factors of the Types of Auditors' Opinions for the Listed Companies:Take A-Stock between Shanghai and Shenzhen in 2004 as an Example

YANG Hua (Accounting Faculty,Zibo Vocational College,Zibo 255314,China)  
Based on the Annual Financial Reports in 2004 of A-stock between Shenzhen and Shanghai and Audit Situation Bulletins in 2004 that The Chinese Institute Certified Public Accountants issued,the author researches the relationships among the auditor opinions' types and other factors,for example,the financial indexes,years length,change of the auditors' opinions,the CPA firms' scale,change of the CPA firms,listed companies whether were ST,zone,and so on.The research indicates that the major factors influencing the types of auditors' opinions are the financial indexes,i.e.debt repayment ability,the earning power,and the management of retained earnings.The change of auditors' opinions have greatly affected on the types of auditors' opinions,but studies discovered by no means the scale and change of the CPA firms influence the types of auditors' opinions.
【CateGory Index】: F239.65
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