Signature Of Certified Public Accountant 's Personal Characteristics And Auditing Quality

Domestic and foreign scholars on the studies of relationship between auditor’s individual characteristics andauditstrategy,audit results, audit efficiency,audit quality through the following process: Firstly, selectingtheaccountingfirmasawholeas the research object.Secondly,graduallyshifting the research object to levelofoffice.Thirdly, extending to the level of individual auditor.Finally,selecting auditor’s individual characteristicsas the research object.Unfortunately,correlationalstudiesofdomesticscholarsareslightlylagandinadequate. Even they do the study they just put their focus on some unimportant auditor’s individualcharacteristics. What is more, when the domesticscholars did the studies, they chose just a little research samples data, as a result, their research conclusion should not be convincing.The relationship between auditor’s individual characteristics and audit quality has theory and practice needs. Based on this,this paper at first to collate, analyze, criticize and absorb the research achievements of domestic and foreign scholars.Next, according to the theory of comparative mature and predecessors’ research results, analyze therelationshipbetween signal important auditor’sindividualcharacteristics(such as educational background, professional background, positionbackground);put forward relevant assumptions, design test model.Finally,draw the conclusion.In order to make the empirical analysis conclusion more scientific, more convincing, in the selection of research samples, this paper chose the biggest sign CPA personal characteristics of sample data in the present circumstances, which is to select the since the implementation of the new accounting standards from 2007 to 2014 the Shanghai Stock Exchange, Shenzhen stock exchange A-share listed companies published financial statements audit report signed CPA’s personal characteristics as the research sample. This paper through the fundamental control of customer size, growth, asset liquidity, financial leverage, net cash flow, asset turnover, return on assets, the company’s operating results, motivation losses, financing motivation, motivation of avoiding loss, control factors, accounting firms scale on the basis of this, and the control of the year and industry, an empirical analysis of the relationship between CPA’s academic background, professional background, background and other personal characteristics and audit quality, and further with the educational background and the company signed the CPA’s scale by empirical analysis of interaction between audit quality and relationship, which provide the basis and direction for further research.Through the empirical analysis found that the absolute value of alternative education background and audit quality of CPA’s measure accruals showed a significant negative correlation, namely the CPA of the higher education, the higher the quality of service provided by the audit, to further distinguish the positive and negative earnings manipulation, this paper found that signature of registered accounting higher education is inhibited by Auditing Company negative earnings manipulation; but not significantly affect the professional background, the background position on audit quality; only in distinguishing the positive and negative earnings after signing the CPA professional background in negative earnings manipulation and discretionary accruals is negatively related. That is signed by the registered professional accountants and more relevant major, the more inhibited by Auditing Company negative earnings manipulation and CPA; The background of the position in the forward earnings manipulation test and control should be a significant negative correlation, that is, when the two registered accountants are partners, can restrain the positive earnings manipulation of the audit unit. There is a strong interaction between educational background and the company scale and impact on audit quality performance for strong "interference", sign and registered accountants in higher education, and audit unit with larger scale, signed CPA may in order to maintain and company customers relationship, the loss of their independence and audit unit management layer, the complicity of earnings manipulation, affect the quality of auditing, for such research provides a new conclusion.In conclusion, this research provides the foundation for later such problem and direction, to broaden our view of the research on audit quality related issues, as well as our country after the cultivation of the certified public accountants to provide the reference value, which helps to promote the healthy development of CPA industry.