A Study On The Changes Of Voluntary Accounting Firms

In recent years, listed companies in our country which changes its annual audit institutions(that is, the change of accounting firms) increased year by year, the SFC, the CICPA, auditing regulators keep a close eye on this phenomenon, and academia do some research on the changes of accounting firms. After series of accounting fraud case occurred, several qualification of accountants firm was revoked, but did not make the situation of the securities market criticized improved, and the behavior of accounting firms changing of listed companies, whether implies that some of the listed companies in an attempt to(e.g., the pursuit of standard audit opinion), whether hampered supervision and management of the securities market, it is worth our pondering and carries on the research.In the study of voluntary accounting changes motivation, this paper adopted the method of combining the theoretical analysis and empirical research. First, voluntary accounting firm change definitions of listed companies, the voluntary accounting firm changed into the change with signing certified public accountants “job jumping” and the normal change of accounting firm without signing certified public accountants “job jumping”. And theoretical analysis method was used to analyze the two different forms of voluntary auditor changes and the relationship between the audit opinions. Finally adopts the method of empirical study, selected from 2010 to 2014, five years of voluntary accounting changes have taken place in 781 listed companies as research samples(119 the signing certified public accountants “job jumping” sample of auditor changes, 662 the other sample of auditor changes), according to the study aims and study design requirements, establishing Logistic model to study it.Study results showed that, nonstandard audit opinion last year and auditor changes negatively with signing certified public accountants “job jumping”, correlated with the normal type of Auditor changes without signing certified public accountants “job jumping” are related; without signing certified public accountants “job jumping” type of certified public accountants of listed companies are more likely to change after the change get a standard unqualified audit opinion. Finally, according to the empirical study conclusion, puts forward several policy Suggestions to audit supervision in the securities markets.