Research On The Relationship Between Audit Quality And Audit Background Of Executives In Listed Companies

Since the accounting firm pressure, promotion difficult, fewer holidays and other features, many auditors choose to several years after the firm acted as financial executives in pursuit of higher pay and promotion of space, coupled with the company in hiring personnel It also has a strong preference for personnel of financial expertise and experience, which led to the current prevalence of listed companies have work experience background CPA executives.Background on the impact on audit quality audit executives are positive and negative sides: on the one hand, due to the proficient and rich experience in financial auditing expertise, with background audit executives to the company's financial issues are very sensitive and will appear in the financial problems Cuobi before correction in a similar watchdog role to monitor the company's internal financial work, and provide active support to the external audit, presented the audit work "benefit" side; on the other hand, with audit executives and other background Like executives have an incentive to capture self-interest, leading to speculative disclosure of financial information, because a strong expertise and skills audit given its strong anti-game audit capacity and ability to force collusion with auditors,presented the audit work the "disadvantages" side.In order to study the background of the audit quality audit executive influence mechanism Based on 2011 China- The 2014 A-share listed company data, the audit of listed companies to hire executives background analysis of the phenomenon,associated with background from the audit, the audit background model relationship between earnings management and empirical analysis. The study found: There is(1)audit background, enabling executives to effectively monitor and manage the company's internal financial operations and earnings management behavior inhibition, positive correlation with audit quality.(2) firms associated phenomenon has seriously affected the audit independence and audit quality negatively correlated.