Dissertation > Excellent graduate degree dissertation topics show

The Empirical Study on the Relationship between Audit Tenure and Audit Quality

Author: XuHongZuo
Tutor: CaoDeFang
School: Northeastern University
Course: Accounting
Keywords: Audit quality Mandatory rotation of firms Audit tenure
CLC: F239.4
Type: Master's thesis
Year: 2008
Downloads: 163
Quote: 0
Read: Download Dissertation

Abstract


Since the second half of 2001, the worldwide spate of a series of listed companies' financial fraud, the CPA's reputation in the industry has been unprecedented impact, causing a serious crisis of confidence in the CPA profession. Not found in analysis and reflection Certified Public Accountants and the disclosure of the Public Company Accounting fraud which occurred in the audit failures, often mentioned as a problem is the relationship of the Audit Tenure and Audit Quality. Ie whether the term of office of the accounting firm is too long, causing poor audit quality. To this end, at home and abroad a series of reform initiatives for the CPA profession, one of the measures is mandatory rotation system. The problem is that in recent years, regulatory authorities, academics and practitioners is an important issue of universal concern. Undoubtedly, in order to improve the quality of the audit, the system of mandatory rotation of auditors, audit project leader and the firm has for domestic and foreign regulators attention or adoption. However, the auditor rotation really improve audit quality is a matter of opinion, there are different views on whether auditors should rotation, there is no consistency conclusion, empirical evidence is required to assess the impact of auditor rotation on audit quality. The main purpose of this paper is to investigate the correlation in the Chinese context, the term of office of the accounting firm and audit quality, in order to provide some empirical evidence for the firm regular rotation. This paper first introduces the meaning and characteristics of audit quality, the technical characteristics of audit quality and independence of features. This paper presents the factors affecting the quality of the audit. In the third chapter the relationship between the quality of audit firm tenure theoretical analysis, in order to make the next chapter in this article empirical theoretical guarantee. Chapter relationship between audit firm tenure and audit quality empirical test based on the data of listed companies in China from 2004 to 2006, handling accruals absolute value as an alternative indicator of audit quality, empirical tests of Certified Public Accountants term relationship with audit quality, the research for our CPA mandatory rotation policy formulation provides a useful reference. That mandatory rotation of accounting firms may be an effective way to strengthen auditor independence and improve audit quality. Finally, in the fifth chapter for China's implementation of mandatory rotation of firms presented the reality of some of the recommendations.

Related Dissertations

  1. Corporate Governance and Empirical Study of Audit Quality,F224
  2. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  3. Environmental audit quality indicators and methods of evaluation,F239.6
  4. A Research in the Quality Control of the Internal Auditing in Zhejiang University of Technology,F239.45
  5. The Factors Influencing Research for the Audit Quality of China’s Capital Market,F239.4
  6. Improvement of the Internal Audit Quaulity Control of Chinese Enterprises,F239.45
  7. The Empirical Analysis of Corporate Ownership Structure and Auditing Quality,F239.4
  8. The Research on Quality Control of Internal Audit for State-owned Universities,F239.45
  9. Audit Quality of Listed Companies in China Empirical Study,F832.51;F224
  10. The Empirical Study of the Influence of Client Importance on Audit Quality,F239.4;F224
  11. Audit resources on social impact analysis of audit quality,F239.6
  12. A Positive Research on the Relationship of Listed Companies’ Holding Power Nature and Audit Quality,F239.4
  13. Audit committee characteristics and audit quality correlation,F239.4
  14. Empirical Research on the Influence of Non-audit Service on Audit Quality,F239.4
  15. A Study on the Impact to Audit Quality of CPA Firms from Different Areas,F239.4
  16. Audit Tenure Andaudit Quality:Analysis from the View of Investors,F239.4
  17. Empirical Research on the Effectiveness of Alternative Index of Audit Quality,F239.4
  18. A Study on the Relationship Between Auditor Tenure and the Efficiency of Listed Companies’ Investment,F276.6;F224
  19. A Study on the Correlation between Earnings Management and Audit Quality in Chinese Listed Companies,F239.41
  20. The Study on the Correlation between the Concentration of the Audit Market and the Quality of the Audit Services,F239.4

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile