Study On The Inlfuencing Factors Of The Accounting Firm Audit Quality

With the development of market economy, the accounting firm audit plays more andmore important role for the capital market healthy and stable development. But in recentyears, a spate of the world within the scope of a series of financial fraud cases, and therelated audit failure case, the accounting firm social reputation was severely damaged. Thepoor audit quality will lead to accounting information distortion after the distortion andmisleading investors, judgment, damage the market resource allocation function, lead tosystemic risk of the whole market economy, endangering the safety of the whole country’seconomic property. So the problem of accounting firm audit quality has been the subject ofserious attention, becoming the focus of domestic and foreign theorists, scholars hasconducted extensive research on influence factors of the audit quality of the accountingFirm. Mastering the factors that affecting accounting firm audit quality is helpful to putforward on how to improve the audit quality.Under this background, this paper first from the influence factors of audit quality ofthe accounting firm obtaining, analyzed effects of various factors on audit quality, and thenfrom2009-2011in Shanghai A stock listing Corporation as samples, calculation ofdiscretionary accruals using the basic Jones model, which were used to measure auditquality, and make empirical research the three main effects of the organization form of theform of accounting firm the scale of accounting firm audit fee, finally, on the basis of theempirical conclusions, puts forward some suggestions to improve the accounting firm auditquality.