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Empirical Study on Report Competition of Chinese Audit Market

Author: WeiZuo
Tutor: YangYongZuo
School: Shandong Agricultural University
Course: Accounting
Keywords: Audit market The report competition Non-audit services Audit opinion
CLC: F239.22
Type: Master's thesis
Year: 2013
Downloads: 19
Quote: 0
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Abstract


In recent years, the competition in Audit market is increasingly intense, the reportcompetition this emerging competition began to emerge. Due to the separation of ownershipand management of listed companies, there are asymmetric information between owners andoperators. Owners bring in outside independent third party supervision operators,certifiedpublic accountants, to audit the degree of efforts for the operators work. If managementauthorities in order to seek their own interests prepare false financial information will producea bribe the motives of the public accounting firm, to avoid being truthfully disclose punished.In the securities market, there is always some listed companies management for its owninterests, through bribery or other means make the independence of certified publicaccountants issued by the poor are more advantageous than real audit opinion report type. Ifthe accounting firm’s audit market competition using the type of audit report as a competitivestrategy, it is engaged in the competition. Report competition essence is firm and the customerof a "conspiracy" is bound to seriously disrupt the normal competition order of the auditingmarket, have negative impact on auditor independence, may damage the vital interests of theusers of financial reports. Therefore, researching customers to purchase non-audit services inthe form of bribery arising from competition in the audit market have report high theoreticalvalue and practical significanceAlthough many countries have banned customers bribe auditors, managers still try to usesome hidden legal form to bribe auditors. For example, some listed companies buy non-auditservices from accounting firms whom is responsible for annual audit work,which become themain cause of competition report. Non-audit services to flourish brought huge profits to theaccounting firm, has also been widely questioned from the public. However, the theoreticaland academic circles on the question of whether the non-audit services affect theindependence of the audit has been controversial and has not yet reached the unanimousconclusion. This paper argues that an accounting firm provide both audit services andnon-audit services to the same customers, accounting firm and the customer managementcauses the interest relations, by a single agency relationship becomes more complex,multi-agency relationship, which will affect the audit quality.China’s audit market is theexistence of competition in the report, report-competitive conduct may have any effect. If thereport exists in our country competitive behavior should be restricted, which has become aserious problem. Therefore, this paper will adopt the method of combining theoreticalresearch and empirical research, analysis whether there is any audit market in China is basedon non-audit services "report competition" behavior of bribery. In this paper, on the basis of summarizing the related research at home and abroad, combining the theory of economics andgame model, analysis the influence factors of competitive audit market report in our country,and put forward research hypothesis and set the relevant variables, to collect2011Shanghaia-share related data of500listed companies data as the research sample, using Logisticregression results analysis and other empirical research method to report competition behaviorcarries on the empirical analysis, finally based on the empirical research conclusion, from theexternal regulation, accounting firms and listed company, registered accountants industrylevel put forward Suggestions about how to standardize the behavior of competitive auditmarket report in our country.

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CLC: > Economic > Economic planning and management > Audit > The audit organization and system > China
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