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SCP paradigm under China's audit market structure and audit quality research

Author: HuangHanLi
Tutor: ZuoXiaoYan
School: Yunnan University of Finance
Course: Accounting
Keywords: SCP paradigm Market Structure Audit quality
CLC: F224
Type: Master's thesis
Year: 2010
Downloads: 219
Quote: 0
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Abstract


1980 CPA independent audit system was restored, along with the Corporation for the establishment and the establishment and development of capital markets, the rapid development of the CPA profession. CPA implementation independent audit on the healthy development of China's capital market has played a role in protecting and promoting. However, the capital market a range of financial fraud and accounting fraud financial report and audit report indicates that the quality is still not high, not only for investors but also for executives of listed companies registered accountants responsible for auditing the work of generating a crisis of confidence. With economic globalization and China's economic development, China's capital market has gradually become a trend towards internationalization, the rapid development of the capital markets need to improve investor protection, which also put forward higher audit quality requirements. This paper attempts to draw SCP paradigm, from the audit market structure factors affecting the quality of the audit, a comprehensive analysis of the current situation and its influencing factors impact on audit quality, perfect for our audit market to provide reference. The article first reviews the predecessors of audit quality influencing factors, respectively, from four aspects of the structure of the audit market research literature is reviewed and summarized. In terms of market concentration, the majority of studies show that audit quality and audit market concentration is proportional to, but there are scholars found that audit quality and audit market concentration between an inverted U-shaped function, from the current situation, audit quality and the relationship between the audit market concentration has not yet reached the inflection point, and therefore should improve audit market concentration in order to improve audit quality. Economies of scale, the previous studies focused on the existence of economies of scale, market research, as the structure of the audit market is an important part, there are few economies of scale and scholars to study the relationship between audit quality. In terms of product differentiation, most scholars believe that the audit products are different, and the difference is reflected in the auditors' industry expertise, the study found that audit quality and auditor expertise positively correlated. However, in China, scholars CPA industry expertise exists there are different opinions. Auditors and audit expertise in the relationship between the quality of the results are quite different, some scholars have found that the quality of auditors and audit expertise positively correlated, scholars found that only \scholars have found CPA expertise and audit quality negatively correlated. Barriers to entry in the audit market, the relevant research is still relatively small, but the barriers have existed for scholars acknowledged. Existing research found that the barriers to entry could \Next, the article describes the SCP paradigm of production, development and research framework, and the SCP paradigm framework for the introduction of the audit market research studies. Through analysis, the article maintains that the audit should be used? Quality as the audit market performance measure. Using SCP analysis framework, the article separately from the market concentration, economies of scale, product differentiation, barriers to entry four aspects are discussed theoretically the relationship between audit quality and that market concentration, economies of scale, product differentiation, Barriers to entry and audit quality is proportional to Then, the article on China's audit market 2000-2008 audit market structure for statistical analysis. Articles found in the market concentration, the country has been transformed into the competitive market oligopolistic market, the market is on an upward trend in concentration among; economies of scale, the study found that in the audit market, the large customer market economies of scale exist, The big difference for its customers to enjoy the economies of scale cost advantage; in product differentiation, with industry expertise in the number of accounting firms, accounting firms have continued to increase the number of industry expertise. After article on audit quality and the relevance of the audit market structure empirical analysis. Analysis found that at different times, the results are inconsistent, indicating that the market environment has played a certain influence. Using the findings of the most recent period, the study found, and hypotheses are different, economies of scale and reduce barriers to entry audit quality, and audit market concentration and proportional to the mass. Cause and hypotheses may be due to different barriers to entry result in economies of scale and lack of competition. The study also found that, in different audit market environment, the determinants of audit quality is not consistent. Same article also found that there was decided audit quality business aspect of the audit, which may indicate \Finally, the study findings suggest improvements. Should first improve the audit market environment, improve accounting standards, auditing standards in quality and strengthen the supervision of audit quality, certified public accountants and accounting firms to increase the responsibilities and strengthen investor protection; secondly audit market structure should be optimized to improve the audit market concentration , lower barriers to entry, firms play industry expertise; final appointment should be reformed CPA model, strengthen the supervision of the accounting firm.

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