Mediating Effect Of Earning Quality On Integrated Audit And Auditor Switch

SOX created internal control audit become compulsory requirements of the company,the AS5 proposed marked the change of internal control audit to the integration of the audit.In 2010,the ministry of finance in our country and other five ministries jointly issued enterprise internal control supporting guidance,construction of internal control auditing of capital market.In the implementation of internal control audit in our country,naturally adopts the integration of audit method.The implementation of the integration of audit effectively reduces the audit cost,improve the audit efficiency,and improve the audit quality,effectively prevent errors and the management of accounting information fraud.In recent years,however,due to the agency problem is more and more serious in our country,the management authorities decided that the auditor's appointment,so when the auditor is likely to or has been identified accounting information of listed companies with false or corrupt elements,but the result may be dismissed.Auditor change phenomenon occurs frequently,academic and practical circles have begun to explore its causes,so far,the academia hasn't a clear to its conclusion,the impact on the quality of accounting information is an important reason why earnings management,the size of the degree of earnings management to measure quality of the surplus of the enterprise,therefore,the research direction of this article is using theoretical analysis and empirical test to explore the surplus quality as intermediary variable of integration relationship between the mechanism of action of audit and auditor change.Based on the theory of audit contract and knowledge spillover effects,the principal-agent theory,asymmetric information theory and system coordination effect as the analysis framework,analyse in theory about the integrated audit and auditor change and integrated audit and earning quality,Shanghai and shenzhen A shares in 2011?2015 main board listed companies as research samples,used to handling accrued profit as indicators of quality of surplus,using intermediary effect analysis method,the surplus quality as A intervening variable,to explore integrated audit,the logical relationship between earning quality and auditor change.Study shows that the integration of audit can effectively curb the behavior of auditor changes,in particular,can significantly prevent auditor relegation changes behavior.Integrated quality is significantly positively related to earning quality,namely the implementation of integrated audit can improve enterprise's quality of earning.And earning quality is enterprise implementation of integrated audit role of auditor change path of intermediary variables,and the mediation effect of here is not complete mediation effect,but the partial intermediary effect.Based on the above conclusions,this paper puts forward some suggestions for improving the present situation of the current audit market and the information disclosure of auditors.