A Study On The Impact Of The Characteristics Of Ownership Structure And The Choice Of Regional Accounting Firm

With the development of market economy and securities market in China, listed companies need more and more CPA’s audit business, to ensure the orderly operation of the capital market, the implementation of the national macroscopic policy, protection of investors, safeguard the interests of the public, the audit of CPA has played an important role in the supervision. However, compared with western countries, our local accounting firms are linked to the government, government has a lot of intervention on the firms. Although our country’s accounting firm began to unhook with governmental in1999, but so far the audit quality of the local firms in different places still have obvious differences.At the same time, a lot of literature on equity structure and the relation between audit select prove ownership structure has effects on audit choice. At present the listed companies in China are up to more than2000, in the rapid economic development while the equity structure of the company also exposed some problems. To find the optimal ownership structure method and improve the company’s internal governance mechanism, normative company shareholder’s behavior, improve the company’s performance is crucial.Based on the above research background, this paper selects listed A shares company in our country as the research object, uses website information of the Chinese Institute of certified public accountants, CSMAR database.The author divides six parts to complete this empirical study.The first part is introduction. This part mainly introduces the research background and research significance, research contents and the expected innovationThe second part is the literature review.The third part is the theory analysis and hypotheses.The fourth part is the empirical research design.The fifth part is the empirical study and analysis. The sixth part is the research conclusion and suggestions.The innovation of this paper lies in:the existing domestic and foreign research related to audit selected literature are rarely involve the regional things choice, and a few literature related to regional firms selection also is the study of the audit quality, earnings quality, audit demand and the relationship between them, it is one of the highlights and innovation that put the company equity structure and the choice of regional together to research.The deficiencies of this paper are mainly as follows:because of the limited level plus the data collection and data processing time, this paper only uses the firm region as dummy variables, not too much into the other control variables. Because there is very little literature on this issue both at domestic and abroad, so the theoretical analysis and empirical research in this paper may have the immature place.