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The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality

Author: ZhangYanJun
Tutor: AnYaRen
School: Northeast Normal University
Course: Accounting
Keywords: Corporate governance structure Audit Quality Earnings Management
CLC: F276.6;F224
Type: Master's thesis
Year: 2011
Downloads: 74
Quote: 0
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Abstract


In recent years , at home and abroad of a series of financial fraud cases occurred could not escape governance failure and audit of poor quality problem , different modes of governance of the independent audit quality produce what kind of impact has been a cause of great concern . Based on this background , the paper focuses on the relationship between corporate governance structure and certified public accountants audit quality . Although foreign research confirmed that good corporate governance mechanism to improve audit quality . But for our economies in transition , whether good corporate governance mechanism to improve the quality of CPA Audit which corporate governance elements affect no systematic study of the quality of audits . Therefore, using the method of combining normative and empirical research , learn Casterella research model selection 2009 motherboard listed A shares normal manufacturing enterprises for the study, analysis of the corporate governance structure and certified public accountants audit quality relationship . Provide a basis for perfecting China's stock market to a certain extent . The conclusion of this article that the stake of the largest shareholder , the Board exists between the proportion of independent directors and audit quality positive relationship with audit quality management stake there is a negative correlation between the proportion of tradable shares , the size of the board , \There are some limitations of this study . Unobservable audit quality requires measured from multiple angles , the paper only from the point of view of earnings management audit quality metrics . The same time, the course of study , did not consider the incentives of management , the company decision-making mechanism of audit quality , as well as other non - metric factors , led to the limitations of the study .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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