| Audit quality is related to the healthy development of capital market and the competitive advantage of the Certified Public Accountants (CPA) firm. For this reseaon, audit quality issues popular academic attention in the audit research field for a long time. In the study of audit quality issues, many documents found external factors and internal factors have some impact on audit quality, the external factors including government control, legal system, corporate governance, audit committee, client characteristics and the audit market structure, while the internal factors including audit tenure, CPA firm size, auditor independence and auditor reputation. However, these studies are rarely focused on the influence of CPA background characteristics on audit quality. But in reality, this effect is not to be ignored. Because CPA directly organizes the audit work and controls the audit quality, so studies audit quality from the point of CPA background characteristics will make findings have more explanatory power.Based on the summary of the research results at home and abroad, using Upper Echelons theory, psychological theory and other theories, with the use of normative, empirical analysis and other methods, combining with the background of the current system, following the research route of "theoretical analysis→empirical analysis→suggestions empirical analysis", this paper studies the topic from the following three parts: The first part is the theoretical study, mainly the measure of audit quality research. The second part is the empirical research, including the analysis of CPA background characteristics affecting audit quality and the moderate role of the institutional background upon the relation between CPA background characteristics and audit quality. The third part is countermeasures, including improve the CPA selection mechanism, improve decision-making mechanism of CPA firm and improve the audit institutional environment.This paper seeks to be innovative in the following aspects:Firstly, the establishment of a comprehensive measure of audit quality evaluation. Existing literature major adopts audit fees, audit opinion type, earnings quality, CPA firm size and so on to replace audit quality, which exists some trouble such as inevitably cross demonstration, non-homogeneous samples, exogenous problem and so on. For a clearer understanding of audit quality and the need of conducting empirical research, this paper attempts to establish a comprehensive evaluation of audit quality to solve the measurement problems, and thus lay the foundation for future empirical research. Secondly, establishes the theoretical framework of studying audit quality from the perspective of CPA background characteristics. Through theoretical and empirical analysis, this paper proves that the CPA background characteristics significant affects audit quality positively, which enrichs the content of economic consequences of audit quality, provides a new perspective of studying CPA firm quality control mechanism, and provides an implementation path and methods of strengthening and improving the human resource management. Thirdly, reveals the mechanism of institutional factors upon the relation between CPA background characteristics and audit quality. Through theoretical and empirical analysis, focusing on the moderating effect of institutional factors such as audit market structure, government regulation and media monitoring upon the relation between CPA background characteristics and audit quality, to provide evidence for government and CPA firm to improve audit quality and improve the audit institutional background.In addition, in order to promote the CPA firm to improve audit quality, strengthen human resource management to ensure lasting competitiveness, this paper makes recommendations accordingly from the point of improving the CPA selection mechanism, improving CPA firm decision-making mechanism and improving the audit institutional environment.
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