Title: The Audit Quality of Financial Statement Restatements
Abstract: The research has been done to investigate the audit quality of financial statement restatements.Results show that the degree of financial statement restatements has significant influence on the issue of non-standard audit opinions;in the year of misstatement and the year of financial restatement,CPA can to some extent identify the motivations of the earning management in the listed companies,then report them in the audit opinions.The term of office of auditors and the scale of accounting firm are no significant relationships with non-standard audit opinions.The results don't support the thinking that bigger accounting firms would issue more non-standard audit opinions to the companies who are financial restated.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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Cited By Count: 1
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