Research On Effect Of Certified Public Accountants' Personal Characteristics On Audit Quality

In recent years,accounting fraud,financial fraud and other incidents frequently exposed,so even third-party certified public accountants signed a trial,the possibility of moral hazard is also higher,thus affecting the signing of certified public accountants professional play.Based on this situation,in the study of the external market environment for all kinds of business impact,but also to play the role of supervision and evaluation of certified public accountant audit,and the most crucial point is that the signing of certified public accountants,the implementation of its independent audit It is an important measure to supervise and evaluate the internal control work.However,the current research on the audit quality is mostly based on the accounting firm and the auditee perspective,but rarely involves the signing of a micro-level certified public accountant.CPA audit quality that is,the level of earnings management,often largely determined by the financial reporting of listed companies,and in the audit activities of Chinese accounting firms,the audit of the important matters are responsible for leading the audit team The signing of certified public accountants to make a decision,certified public accountants issued audit reports more dependent on their professional judgment and decision-making ability.The difference between CPA is not only reflected in their different motives,but also in their different personal characteristics.Based on this,how the personal signatures of certified public accountants affect the audit quality of certified public accountants will become the focus of this study.This dissertation takes the personal signatures of CPA as the starting point,reviews and summarizes the domestic and foreign literature about the signatures of CPA and the audit quality in detail,and clarifies the basic theory of signing CPA.Based on principal-agent theory,Theory and learning effect theory as the theoretical support of the full text.On the basis of related theories,this research further discusses the influence of the signature of certified public accountants on the audit quality through further theoretical analysis and status quo analysis.It considers that the CPA's characteristics such as gender,academic background,profession,partner background,political background and so on The quality of independent audit has a significant impact.Based on this,this study made assumptions and established a multiple regression model to test empirically.It is found that there is a significant correlation between the personal characteristics of CPA and the auditing quality of certified public accountants.That is,the certified public accountants are female,with a good academic record,major and financial related,With the characteristics of partners and party members,there is a clear correlation between the audit quality and.Based on the high significant correlation between the personal characteristics of CPA and the auditing quality of certified public accountants,this study puts forward specific measures to improve the CPA professional competence,improve the overall quality and enhance the audit quality of certified public accountants.