Analysis Of Relevance Between Audit Industry Specialization And Audit Quality Empirical Study From Chinese Listed Companies

The Accounting firm achievement provides the specialization audit service product as a the special Production unit, itself is also the result which the human society develops for a long time and divides the work gradually. Social economy's development causes enterprise's economic work to complicate day by day, simultaneously also leads the Accounting firm audit service to divide the work the fine refinement to the industry the top level direction to develop. Accounting firm's all customers are only, the Accounting firm must make the adjustment according to the customer characteristic to satisfy the customer the special demand. This kind of personalization's customer characteristic had decided the Accounting firm is impossible to have an general audit operations frame and the method, it must act according to the different customer the characteristic to make the prompt adjustment, such audit activities only then can be more effective. The audit Industry specialization was refers to the Accounting firm has cultivated the special specialty in some or in the minority several Industry audit operations, occupied the big share in these industry's audit market, was the Accounting firm based on one kind of business strategy which and the market competition strategy took seriously to the industry knowledge and the industry audit specialty to adopt. The present stage international advocated the risk foundation strategy system independent audit believed that the audit not only needs to pay attention to the enterprise microscopic stratification plane the question, must pay attention to the economic environment which, the industry condition, the strategic risk the enterprise locates and so on. Therefore in the Accounting firm disciple process must accumulate the industry knowledge unceasingly based on the customer personalized characteristic, tries to find out the unique industry audit pattern, thus causes the independent audit to present the industry specialized trend of development.The audit industry specialized research is a current audit marketing research important aspect, generally, if the Accounting firms has certain industry audit specialty, then the right these industry's audit operations will be quite familiar, this may regard as is the high audit quality symbol. In fact the Accounting firms has the industry specialization is the Accounting firms is engaged in the industry specialization audit the result, CPA is engaged in the industry specialization audit to indicate that CPA can concentrate some industry (or several industries) the customer audit, then the Accounting firms will dispose the enough audit resources in its dedicated industry, the Accounting firms has formed the independent audit service industry specialization management. Audit service's industry specialization is an Accounting firm important marketing strategy, it audits the market phenomenon which the market development certain stage necessity appears. May see what is, the Accounting firm industry specialization management appears the reason is various, moreover the Accounting firm audit industry specialization management's influence is also various, it may guarantee the audit quality to a certain extent, moreover also has other market achievements.The audit quality is the Public accounting firms industry survival and the development cornerstone, the existing literature indicated that the audit quality and the accounting firm industry specialized factor are closely related. This article selects the independent audit service industry specialization to take the research subject, is mainly considers the audit industry specialization management in the audit market influential role as well as correlation theories lacking. This paper examined relations between the audit industry specialization and the audit quality, discovered after having controlled the company size, the company credit capacity, TA, the state of operation and the financial risk, audit industry specialized substitution variable (market share) and audit quality (DA) has the remarkable relations between the substitution variable. The result had also indicated the industry specialized Accounting firm maneuverability TA to be lower than the low degree industry specialized Accounting firm, this indicated that the strong degree industry specialized Accounting firm has the higher audit quality, thus may the more effective protection investor benefit. In another aspect, the relation between the audit industry specialization and audit quality, had indicated accountant favors in seeks for the new customer in the audit industry specialized industry, in addition, this paper has studied the control human nature confrontation audit industry specialized influence, finally indicated that in the non-government control's enterprise, the audit industry specialization and audit quality's correlational dependence is significant. This paper also further studied the government by law level from the national stratification plane to the correlational relation between the industry specialization and the audit quality, the research discovers along with government by law level reduction, the audit industry specialization to the audit quality function can even more obvious.This paper concrete structure is as follows:first part is an introduction, mainly narrated the audit industry specialized research background, the research goal and the significance as well as this article bare bone; The second part has carried on the literature review to this paper including the foreign language literature and the domestic literature review; The third part to audited the relations rationale between the industry specialization and the audit quality has carried on the analysis, mainly included the industry specialized theory, the audit industry specialization to the audit quality influence, the audit industry specialized outline and the audit industry specialization to the audit quality promoter action; The fourth part is proposed about the relations theoretical analysis and the supposition between the audit industry specialization and the audit quality, The fifth part is audits the relations empirical analysis between the industry specialization and the audit quality, mainly contain the sample choice, the essential variable measuring and the application model and the real diagnosis result and the analysis; Last part is studies the conclusion and the policy suggested that has included the research conclusion, the policy suggestion and this research insufficiency and the future further research direction.