Auditor’s Characteristics And Accounting Comparability: Theory Analysis And Empirical Test

Accounting comparability is always an important indicator of quality of accounting information. Auditors can make suggestions to the client depending on the their comprehension and interpretation on China enterprise accounting standards". The auditors play an important role on quality of accounting information. And auditors’characteristics may effect the accounting comparability.It is essential to explore the practice of the effects of auditor’s characteristics on accounting comparability, including the effects from different accounting firms, accounting firms’types, CPA’s personal characteristics. According to the research related to accounting information quality, auditor plays an important role on improving accounting information quality. So, we can deduce that auditor may influence the accounting comparability, which is an important part of accounting information quality. We focused on the difference of accounting firm, type of accounting firm and auditor’s personal characteristics to examine how the auditor factors influence the accounting comparability.The thesis will develop into six parts as following,The first part is introduction, which introduces the thesis’s background, meaning sense, contends, framework and creative points.The second part is definition, which demonstrate the definition of accounting comparability and auditor’s characteristic and literature review, which reviews the research related to accounting comparability and the effects of auditor’s characteristics to accounting comparability, and make a conclusion at the development of research.The third part is hypothesis deducing. Firstly, the thesis examines the positive relationship between same accounting firm and higher accounting comparability in Big 4 and Big8 audited companies. Secondly, the thesis researches whether the companies audited by the same Big4 will have higher accounting comparability than the companies audited by the same nonBig4.And then, we analysis the relationship between auditor’s personal characteristics and accounting comparability.The forth part is research design, which mainly focuses on the indicators of accounting comparability, difference of accounting firm, type of accounting firm, CPA’s personal characteristic and controlled variables and model design.The fifth part is empirical analysis, which depicts descriptive statistics and OLS regression analysis the proposed research hypothesizes respectively.The sixth part is research result and certain suggestions, which summarizes the above analysis and put forward about reasonable suggestions.The creative points of the thesis are about the combination of opinions of western reference and the background in China, examining the effects of auditor on accounting comparability, expending the literature. And the thesis regard auditor’s personal characteristic as one of influencing factors, examining whether it effects the accounting comparability. Besides, the thesis contributes to the research about accounting comparability and make suggestions for reference for CPAs to improve the accounting information quality.