النتائج (
العربية) 1:
[نسخ]نسخ!
audit committeeThe purpose of earnings management is to mislead those who are performance-based companystakeholders [1]. When the management of the overall situation that the stakeholders can not befound when the earnings management, earnings management occurs [2]. DeFond (1998) foundthat the replacement auditor's control over the amount of pro ts accrued before the auditorchange is high; Li Dongping (2001) found that risk of earnings management and accounting rmto change the variable does not have signi cant correlation, that is up Accountants have not listedthe company's over-earnings management initiative to lift the audit contract, to avoid audit risk[3]; Chen Wuchao (2004) found that earnings management and auditor change there is a certaincorrelation between the test results show that, although the former auditor at the last taken onduration of employment than other auditors are more conservative accounting approach, whichchanges by the company; but in the rst year of the new auditors did not fully cooperate with thecompany [4]; Liu Wei and Liu Xing (2006) through the 2001 2002 A share listed company onempirical ndings, auditor changes and the company can control the growth of pro ts accrued asigni cant positive correlation, and the relationship between the two in di erent years, di erentviews on the case of pre-audit is di erent [5-8], which indicates that companies can achieve bychanging auditors earnings management objectives.
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