Abnorm Alaudit Fee,CPA Gender And Audit Quality

In the process of the gradual improvement of China's capital market,CPA audit plays a very important role.certified public accountants can convey the true status of financial accounting information to the investors,creditors and other stakeholders of the audited units,thus helping the users of accounting information to make investment decisions.Usually,the objective authenticity of CPA audit reports can be trusted.However,in recent years,due to the emergence of a series of audit failure events at home and abroad,people's trust in the audit results has been greatly reduced,which has triggered a series of studies on audit quality in the auditing practice and theoretical circles.The study found that audit costs are closely related to audit quality.Although the audit fees paid by listed companies will vary according to the company's situation,they will not vary greatly under normal circumstances,but there are many listed companies that will pay for their audit services at very high or very low fees.When studying the relationship between abnormal audit fees and audit quality,the conclusions drawn by domestic and foreign scholars are not consistent.Some scholars believe that abnormal audit fees will reduce audit quality;some scholars believe that abnormal audit fees will not damage audit quality;others believe that positive abnormal audit fees will damage audit quality,while negative abnormal audit fees have no significant effect on audit quality.In addition,with the improvement of women's social status,women's unique gender characteristics make them perform better and better in some industries.In the certified public accountants auditing industry,women practitioners are more prominent.However,in the research on the influencing factors of audit quality,scholars seldom analyze the gender characteristics of certified public accountants,and the conclusions are inconsistent.Some opinions hold that the audit quality of female certified public accountants is higher than that of male certified public accountants;others hold that the audit quality of female certified public accountants is lower than that of male certified public accountants;and others hold that the gender of certified public accountants is not significantly related to the audit quality.Based on the financial data of A-share listed companies in China from 2013 to 2017,this paper uses descriptive statistics,correlation analysis,multiple linear regression and other empirical analysis methods,and combines relevant theoretical analysis to put forward the hypothesis of the article,and then examines the relationship between abnormal audit costs and audit quality,and the relationship between gender of certified public accountants and audit quality.The research finds that there are abnormal situations in the audit fees that enterprises should pay to accounting firms because of accepting audit services.Further,this abnormal situation is divided into positive and negative ones.Audit fees higher than normal value will have an impact on the audit work of certified public accountants,which will damage the audit quality.However,it is not found that audit fees lower than normal value have significant impact on the audit quality.As far as the gender of Accountants is concerned,it has no significant impact on audit quality.The article is divided into six parts: the first part mainly introduces the social background,research significance,research methods and research innovations;the second part summarizes and comments on the relevant literature of domestic and foreign scholars,mainly reviews the domestic and foreign literature from two aspects: the relationship between abnormal audit costs and audit quality,the relationship between gender of certified public accountants and audit quality;The third part first explains the definition of audit quality and abnormal audit fee,then makes theoretical analysis,and then puts forward relevant hypotheses;the fourth part mainly includes sample selection,variable explanation and model construction;the fifth part carries out empirical tests and analyses the results;The sixth part elaborates the main research conclusions,policy recommendations and future research directions.