本土会计师事务所合并与审计质量的相关性分析-会计学专业论文.docxVIP

AB ABSTRACT II II STUDY ON RELATIONSHIP BETWEEN LOCAL ACCOUNTING FIRMS MERGE AND AUDIT QUALITY ABSTRACT Enterprise-scale development is to be achieved, merge is that way. Today, in the rapid development of the knowledge economy, intellectual capital in enterprises played an increasingly important role. Under two hot topics- intellectual capital and business combinations, this paper studies the relationship between local accounting firms merge and audit quality. Concerned with the accounting firm and the quality of audit-related problems, an extensive empirical study of scho lars at home and abroad. Due to sample selection, selection of variables and a variety of research methods, scholars on audit quality are affected by accounting firms combined have not yet given a convergence of views. So, we are of the need for an in-depth discussion of this issue. In particular in the bigger and stronger guided by policy, we need to study whether the merge will improve our accounting firms audit quality, whether accounting firms merge is reasonable in order to provide some enlightenment on Chinese accounting firms merge in the future. Review related literature at home and abroad, this article on the quality of audit and accounting firms merge related literature is summarized in carding, measurement indicators provides an overview and summary of audit quality, found the research perspectives and research method in this article. Combined with theory of economy of scale, synergy and intellectual capital theory, put forward the hypothesis of this paper. In the analysis section, select this article as an alternative to auditing quality of surplus management variables, 2008-2011 related data for the study sample of listed companies in Shanghai and Shenzhen, the use of descriptive statistical analysis, paired sample t-test analysis, cluster analysis, and regression methods, for local CPA firm merge layer-by- layer correlation between auditing quality and in-depth study. First of a