On the base of the first-stage model, the second-stage model, auditing opinion shopping model, was used to see whether it was successful for auditing opinion shopping.
在第一阶段模型的基础上,本文构建了第二阶段实证研究模型——审计意见购买模型,用以检验在我国A股市场是否成功实现了审计意见购买。
参考来源 - 关于A股市场审计意见购买的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.
公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
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.
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。
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