后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。

The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.

youdao

这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；

These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.

youdao

这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；

These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.

youdao