| In recent years, our accounting firm has launched a three wave consolidation, consolidation has become our local firms to expand the scale and enhance the competitiveness of a major way, after the merger, we can clearly see the expansion of the scale, but how big can stronger, it has been an issue that we academics and practitioners concern. So, after this paper research firm merger is not really stronger, and audit quality have not improved. In the accounting firm merger related literature review and theoretical analysis based on the impact of the accounting firm before and after the merger of audit quality empirical analysis, we hope the future development of the firm to bring some recommendations, the accounting firm to do a larger and stronger empirical support.This paper uses SPSS data analysis software, select 2009- accounting firm merger in 2012 in a relatively representative from a total of 12 subjects in the control of the quality of the audit may have affected the first major shareholder after proportion, asset-liability ratio of listed company size, type of audit opinion, return on total assets, net profit year after six variables, using descriptive statistics, correlation analysis and multiple regression analysis, through pre-merger firm mergers and consolidation the combined firm and non-merger, the merger and consolidation of the new comparative study, on the impact of the merger of accounting firms audit quality empirical research.Study the following conclusions: after the merger where the merger has been greatly improved audit quality than before the merger; merger and non-merger compared to higher audit quality; For mergers and new merger compared to post-merger the audit quality than consolidation. Thus, with the merger of local firms in the market position it occupied more and more, to promote the development of our consolidated audit industry. Finally, through two levels of government and the firm made recommendations for the development of the merged firm. |
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