This paper,with the macrodata of the auditor switching as well as the audit opinions of 4 types on the A-share listed companies in Chinese stock market,with the help of corrected Akaike s information criteria(AIC) to select lag lengths of ARMA model,tests the Granger causality between auditor switching and audit opinion shopping.

After that,we pay attention to the moderating effect of auditor size on the relationship between abnormal audit fees and audit opinion shopping in order to discuss the impacts of characteristics of auditor(substituted by auditor size) and actual abnormal audit fees on management behaviors of audit opinion shopping.

On the Abnormal Audit Fees, Audit Committee and Audit Opinion Shopping;

Though the coalition theory, this paper analyzes the characteristics of the opinion shopping with the full cooperation and the noncooperation, and raises the characteristics and the stability condition of the ethical coalition.

Opinion shopping has attracted extensive research in accounting.

Opinion shopping becomes the focus that the theory circle and the practice circle pay close attention to, for its potential unfavorable economic consequence.

Despite these concerns, it is still unclear whether companies cansuccessfully engage in opinion-shopping.