Research On The Configuration Of Signed CPA And Its Impact On Auditing Behavior In PH

The healthy development of capital market is inseparable from the escort of auditing.High-quality audit services can improve the accuracy and fairness of accounting information,protect investors from investment losses caused by false information,enhance investor confidence and market participation,and improve the efficiency of resource allocation.There are abundant literatures in the field of auditing both at home and abroad.The research topics include audit quality,audit cost,audit independence,auditor industry expertise,auditor change,audit failure and so on.From the perspective of the object of study,since the Andersen collapse,the object of audit research at home and abroad has gradually changed from the accounting firm as a whole to the branch office of the accounting firm.However,as a human capital intensive service industry,signed CPAs are the direct participants in audit activities and signers of audit reports.Their professional competence and independence directly affect audit behavior and audit quality.In the fiercely competitive capital market,how to make the best use of everything and how to make the best use of people has become a focus issue.How to absorb excellent talents is a difficult problem,and how to allocate personnel is also a difficult problem.If we do not pay attention to the research on the allocation of office personnel,it is likely to appear a situation of "a good hand is broken".Unfortunately,the research on the individual level of CPA is still in its infancy,and the systematic and rigorous research is still scarce.There are few studies on the impact of the staffing of representative accounting firms on audit behavior.This paper will focus on the individual CPA,focusing on the impact of individual CPA configuration on audit behavior.This paper chooses PH accounting firms as the case study object,and takes the clients of PH accounting firms from 2013 to 2017 as the sample.After describing the basic characteristics of CPAs,such as gender,age,educational background,specialty and political outlook,it systematically analyses how the allocation of CPAs affects audit quality and audit fees based on the professional characteristics such as industry expertise and customer economic dependence.It also focuses on the analysis of the staffing of high and low risk customers,large and small customers,and short and long-term customers,and then draws conclusions on whether PH has made the right staffing and puts forward suggestions.It is found that besides the influence factors at the level of accounting firms on audit quality and audit fees,the personal characteristics or professional characteristics of the signatory CPAs themselves can also play a role to a certain extent,affecting audit quality and audit fees.As far as audit quality is concerned,especially in the classification of big customers and small customers,the age of signature CPAs and whether they are party members have a significant impact;in the classification of high-risk and low-risk customers,whether signature CPAs are party members has a significant impact;and in the classification of short-term customers and long-term customers,the academic qualifications of signature CPAs have a significant impact.As far as audit fees are concerned,in the classification of large and small customers,the educational background and age of signature CPAs have a greater impact on audit fees.The significance of this study lies in the following two aspects: theoretically,this paper further supplements the impact of auditor’s basic characteristics on audit quality and audit fees,broadens the scope of research in the field of audit,and deepens the depth of research in the field of audit.In practice,this paper finds out the advantages and disadvantages of PH staffing problem,and puts forward some suggestions for PH accounting firms and other firms.