The Effect On Accounting Behavior Of Auditing Reputation And Promotion Countermeasures

The stable development of capital market plays an important role in sustaining thedevelopment of national economy.If the reliable and objective financial accountinginformation is open and transparent,it can be the foundation for the efficient operation ofcapital market.A sound system of audit is the important guarantee of the quality of accountinginformation. But in recent years, company financial information fraud exposure of auditfailure cases frequently appear in the audit industry, which makes the social public credibilityof the auditing profession greatly reduced. In such an condition of environment, improvingthe quality of the audit service becomes the pressing needs, so as to improving the social thestatus that the certified public don’t trust the accountants, improving the reputation of theaudit market, and changing the whole audit industry into the professional audit servicesindustry which is trusted by regulators and information users. Thus, reputation as a symbol ofcertain subject identification, means more than just spiritual reward, but also has theeconomic value of utility. In mature market environment, reputation mechanism inside shouldbe a virtuous circle, in order to promote the realization of economic value reputation.However, our country does not have mature market environment.The reputation of thecomprehensive value and the role of reputation mechanism has not fully played out, based onwhich, perfect and independent auditing reputation mechanism becomes a major researchtopic in the field of auditing reputation in China. Strengthening the research in the field ofauditing reputation should be in the great need.At first, this paper analyzes in detail on the basis of the independent auditing reputationtheory, starting from the macroscopic angle of reputation, the definition of reputation and theanalysis of the connotation of audit reputation and intrinsic value, and then regards thereputation of reputation mechanism to be effective. At the same time,the joined chain isanalyzed. Based on a preliminary explore of the audit reputation measurement index systemcombined with the present situation of the Chinese audit market reputation mechanism,thepaper explains the reason why the audit does not play role fully.In view of solving the problems existing in the mechanism itself and the entire audit market,the paper also present smeasures to perfect the audit reputation, in order to enhance the public’s trust in the auditingprofession, and provide the related reference for specification.