Title :
Comparative research on the predicted and the actual audit opinion of Chinese listed companies on GEM board
Author :
Lai, Mingmin ; Li, Weiwei ; Zhang, Yuanhui
Author_Institution :
The Department of Accounting and Financial Management, School of Management, Zhejiang University, Hangzhou, China
Abstract :
This paper uses the existing model to forecast the audit opinion in 2009 and makes the comparison between the predictions and the actual audit opinion based on the data of Chinese listed companies on GEM board in 2009. The results show that the predictions match the actual audit opinion. It means Chinese listed companies on GEM board maintain a good auditing quality. Moreover, the financial report and the financial disclosures satisfy the relevant regulation.
Keywords :
Companies; Educational institutions; Financial management; Logistics; Predictive models; Qualifications; Special issues and sections; GEM board; audit opinion; comparative studies;
Conference_Titel :
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location :
Shanghai, China
Print_ISBN :
978-1-4244-8691-5
DOI :
10.1109/ICEBEG.2011.5886804
