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Research On The Control Mechanism Of CPA's Auditing Collusion

Posted on:2009-11-04Degree:MasterType:Thesis
Country:ChinaCandidate:J C GaoFull Text:PDF
GTID:2189360242490437Subject:MPAcc
Abstract/Summary:PDF Full Text Request
The objective existence of CPA collusion is not only endangering the normal operation of capital market and the optimal allocation of resources, but also seriously affected the public inverstors'confidence in accounting, auditing, and even the whole social credit system. CPA as a symbol of social credibility participated actively or passively in collusion with audited companies not only seriously damages the interests of investor, but also undermined the integrity of the securities market system. There are significant theory meaning and practical background demand to study auditing collusion control mechanisms by theory and case analysis.The role point to control the problem of audit collusion is to readopt and restructure the measures that proved to be effective. Therefore, based contract economics as theory basis and China's auditing market as background, this paper is to study the role issue of CPA auditing collusion control mechanism. This paper proposed several factors that raised the cost of auditing collusion to control the comspiracy and tested their effectiveness based questionnaire survey and constructed the control mechanism that integrated legal discipline and reputation with the game theory and mathematical statistics from the perspective of stakeholders and regulatory bodies. On the basis of the theoretical analysis, this paper nanlyzed the practical needs of the auditing collusion control mechanism by the case study of NanFangBaoJian listed companies financial fraud, and considers that the deficience and ineffective implementaton of regulatory cause the auditing supply collusion, the imperfect of corporate government structure lead to passive auditing collusion.
Keywords/Search Tags:Auditing Collusion, Control Mechanism, Legal Discipline, Reputation Mechanism, Case Study
PDF Full Text Request
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