Characteristics Of Board Governance And Audit Quality

In the last few years, accounting frauds occurred which have a relation with audit. Then many people hope to improve audit quality. Some scholars discuss the factors which affects audit quality from different perspective.The paper combines Discretionary Accrual, Auditor Changes, Auditor Tenure, Audit Opinions, Audit Fees, the Firm's Reputation, Firm Size, Firm Training, Firm Leaders (audit experts), the Firm Punishment (audit proceedings), the CPA's age, the CPA's Education, which can be alternative indicators in some extent by factor analysis.This paper proposes 11 researches supposing, supposing 1: the larger board size is, the higher the audit quality can be; Supposing 2: the higher the proportion of independent directors are, the higher the audit quality can be; supposing 3: the audit quality is the more higher if the workplace of The independent directors is consistent with listed companies; supposing 4: the older the board of directors, the higher the audit quality can be; supposing 5: the larger the committee size is, the higher the audit quality can be; supposing 6: the more perfect the "Four committee"of the board, the higher the audit quality can be; supposing 7: illegal company has a higher audit quality; supposing 8: the more the board meeting is, the higher the audit quality can be; supposing 9: under the post of chairman and general manager separating the firm has a higher audit quality; supposing 10: the more the number of holdings are, the lower the audit quality can be; supposing 11: the more the pay is, the higher the audit quality can be. This paper concluded that the board's salary incentives, the average age of the board, the board size, the board meeting was positively correlated with the audit quality. The workplace of independent directors is negatively correlated with the audit quality.Concerning the regions (central, eastern and western) and industry (manufacturing and non-manufacturing), this paper finds the relationship of characteristics of board governance and audit quality is difference between in the central, eastern and western regions. But there is no lager relationship between in the central and western regions. At the manufacturing industry, the conclusion that the characteristics of board governance influence the audit quality thought test.