Dissertation > Excellent graduate degree dissertation topics show

Impact of the Accounting Firms Changed Form on Audit Quality

Author: QuYiNa
Tutor: NieShunJiang
School: Yunnan Nationalities University
Course: Accounting
Keywords: audit quality audit firm forms DID model
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 45
Quote: 0
Read: Download Dissertation

Abstract


Since July,2010, The Ministry of Finance and relevant departments issue aseries of interim provisions, pointing out that large and medium accounting firmschange into limited liability partnership within specified time and small accountingfirms change into general partnership. So it not only provides audit firm becomingbigger and stronger with good conditions, but also lays a solid foundation forimproving audit quality. As with this transforming, I select companies which isaudited by ten changed accounting firms and twenty accounting firms which are notchanged, and then make an empirical experiment between audit quality and forms.At first, this paper reviewed the relative research achievements at home andaboard，which is mainly talk about audit quality and its factors and audit forms and itsfactors, learning that aboard research aiming on how to extend LLP, while homeresearch exists not many empirical experiments without consensus conclusion.Consequently, the research on changing form has theoretical and practicalsignificance on improving the audit quality. What’s more? This paper has defined theconcept of LLC, NP and LLP. Hence, make a clear line on the develop audit formsamong China England and America. Lastly this paper theoretically analyzes theaccounting firms changing forms on audit quality from the respective ofprinciple-agent theory, externality theory and enterprise theory, and then puts forwardthe relevant hypothesis.Before we make an empirical research to test the assumptions, we accumulatethe absolute value of maneuverability accruals by different year and different linewhich is the good proxy of audit quality according to the pre-research. Then weanalysis the theory of DID model. Based on it, we add several variables to create anew model which is more accurate to test in this paper. At last this thesis analyzes theimpact of accounting firm changing form on audit quality through descriptivestatistical analysis, correlation analysis and multivariate regression analysis, arriving at the following conclusion: changing form is helpful to improving the audit quality.And with the deepening change form, it becomes more obvious.Lastly, this paper progresses the explanation for the conclusion, and based onthe practical situation in china, puts forward policy suggestions for improving theaudit quality, such as extend the field and overdrive the transforming, strengthen theconstruction of LLP legislation, establish and improve the corresponding system ofLLP.

Related Dissertations

  1. Research on Magnetic Field Sensor Based on GMI Effect and Geomagnetic Matching Algorithm,P318
  2. EDM Electrode Wear Mechanism and Control Research,TG661
  3. Powered Activited Carbon-UF for Treating Micro-polluted Surface Water,X703
  4. Design and Research on Stabilization Loop of Gyro Stabilized Pod Control System,V241.5
  5. Investigation of Turbine S2 Stream Surface Direct Problem Aerodynamic Optimization Design,V235.11
  6. Temperature Drift Modeling and Compensation of Fiber-Optic Gyroscopes,V241.5
  7. The Research of Residential Community Design of Vanke Model,TU984.12
  8. Quantitative evaluation model based on information entropy of the classroom observation,G632.4
  9. High school politics,the new curriculum reform classroom teaching model to integrate exploration,G633.2
  10. Research and Implement of SDO Model in University Enroll System Based on SOA,G647
  11. Multiple ANN/HMM Hybrid Used in Speech Recognition,TN912.34
  12. The Maneuvering Target Tracking Research Based on VRPF,TN957.52
  13. Packet Loss Recovering Technology for Speech Transmission over Network,TN912.3
  14. Hardware Implementation of LEO Satellite Channel Characteristic Emulation,TN927.23
  15. Service Model Driven Architecture (SMDA) Oriented Modeling Techniques and Tool Implemention,TP311.52
  16. Research on F&B Index Structure Supporting XML Query,TP311.13
  17. Research on Structure Transition Technology for SMT,TP391.2
  18. The Software Component Modeling Method Based on Feature and Its Application in VMI Management System,TP311.52
  19. Video Coding Research Based on Texture Characteristics,TP391.41
  20. Research on Rotational Image Stabilization Algorithms for Electronic Image Stabilization System,TP391.41
  21. Development of Software Platform for Electro-Optical Test System,TP311.52

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile