A Study On The Influence Of Auditors' Behavior Psychology On Audit Quality Under The Transformation Of Firms

With the rapid development of China's economy,Audit quality is not only related to the investment decision-making of relevant information users,but also an effective guarantee for the smooth operation of the securities market.Under the background that most of the large-scale accounting firms in China have completed the restructuring,as an independent third party to implement the audit procedure,it is particularly important to issue a reasonable and fair audit report.The special general partnership not only effectively inhibits the risk of the non-fault partner of the firm,but also emphasizes the auditor's audit quality.The quantity is responsible.Therefore,it is urgent to study the influence of auditors' psychological factors on audit quality.Firstly,this dissertation combs the related factors affecting audit quality and literatures on auditors' behavioral psychology at home and abroad,explored starting point of this study,and clarified the research direction and content of this paper.Secondly,the concepts of auditor behavior,auditor behavior psychology and audit quality were defined,the theories of Maslow's hierarchy of needs?principal-agent?deep pocket were expound,and analyzed the relationship between auditor's behavior psychology and audit quality,providing theoretical support for the follow-up study.Thirdly,the formation factors and components of auditors' behavioral psychology were analyzed,the behavioral psychological data of auditors were obtained by means of design and a questionnaire,and five main factors describing auditors' behavioral psychology were obtained by using principal component analysis.Finally,taking the data of accounting firms and listed companies in 2012-2016 years as samples,taking the audit quality as the explained variable and the auditor's five behavior psychology as the explanatory variables,at the same time,taking transformation of accounting firms as moderating variables to build model.Using regression and other methods to conduct empirical analysis,the results show that the five aspects of auditors' behavioral psychology are significantly and positively correlated with audit quality,and the transformation of accounting firms is positively regulating the relationship between auditors' behavioral psychology and audit quality.Based on the above analysis,the methods and suggestions for effectively improving audit quality were put forward.