公司现金流操控与审计意见研究

With the prevalence of earnings management, corporate cash flow comes to be a focus of attention. However, studies have shown that there are corporate cash flow manipulation motives and cash flow is not completely true. This paper studies whether listed companies cash flow manipulation will impact audit opinion. Research suggests that current auditors were not concerned about cash flow problems when they issued their audit opinion and cash flow manipulation did not have a major impact on the audit opinion.