Research On The Impact Of Senior Management Accounting Firms On Audit Quality

Audit quality has always been the core of auditing,which can not only measure the financial information quality of listed companies,but also reduce the agency cost of shareholders and increase the market value of the company.In recent years,however,the audit failure cases occur repeatedly accross the world.the influence factors of audit quality is more and more complicated,audit quality is not simple is affected by a single aspect,already and is often affected by the various combination.Executive certified public accountants association both and internal control effectiveness are the important factors that affect audit quality,in order to improve the CPA audit quality of listed companies in our country and puts forward targeted measures,in this paper,the executive certified public accountants association launched further study of the influence of audit quality.This article adopts the method of combining normative research with empirical research.First of all,on the basis of the systematic review of the internal and external internal control effectiveness and the research status of the audit quality impact of senior management accounting firms,the principal-agent theory,social identity theory and signaling theory are applied,In addition,4068 samples of Shanghai and shenzhen a-share listed companies were selected from 2014 to 2016,studied the influence of the correlation on audit quality and the influence of internal control effectiveness on the relationship between the audit quality and the audit quality.The results show that the association of executive accounting firms will damage audit quality,effective internal control will reduce the degree of damage to audit quality by the association of senior management accounting firms.Based on theoretical analysis and empirical analysis results,In this paper,i put forward some Suggestions for improvement of audit quality from two aspects:In restricting the relevance of the executive accounting firms,including strengthening the supervision of the association of senior accounting firms and improving the relevant information disclosure related to association of senior accounting firms;In improving the effectiveness of internal control,it mainly includes improving the internal control system construction of enterprises,establishing independent internal control supervision and inspection departments,andintegrating the relevant specifications of internal control information disclosure.