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The Study of Domestic Merger Accounting Firm to the Quality of Audit

Author: LiuLingChao
Tutor: PengQiFa
School: Chongqing University of Technology
Course: Accounting
Keywords: Merger wave Audit Quality Earnings Management Jones correction model
CLC: F239.4;F224
Type: Master's thesis
Year: 2010
Downloads: 270
Quote: 1
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Abstract


China's accounting firm has experienced several large and small wave of consolidation since 1998 Reorganization, study their motives, but there is not the same. Moreover, the majority of Chinese firm mergers have a tendency to kind of emergency. Used to be in order to survive, some firms had joint legal practitioners to meet the conditions, not to increase competitiveness and improve the efficiency of a strategic approach to the merger. The latest merger wave generation are more inclined to fight for more benefits. This year in particular, the state has adopted the State Office No. 56, file explicitly requested, the next five years to focus on supporting about 10 core competitiveness, large accounting firms to multinational operations and provide comprehensive services. Merge more and more heat, more need to really improve audit quality study of accounting firms to merge, to study the merger phenomenon is reasonable to provide some enlightenment on the audit market transformation. In this paper, by the norms and the empirical mutual authentication method to significantly improve the study, including six chapters: the first chapter expounds the significance of this research, both at home and abroad related to this CPA audit quality combined theoretical and empirical research, a brief review; theoretical research component, through the text discourse and simple formula study, drawn after the merger, the accounting firm's audit quality and no significant conclusions; Chapter into the empirical analysis stage, first determine audit quality measure of earnings management and its calculation model, and then through the influencing factors on earnings management analysis to establish a simple linear regression model; Chapter empirical analysis test, using two The linear regression model to determine the maneuverability accrued profits, and last empirical results: before and after the merger of the firms and audit quality does not exist a significant correlation; Chapter is the first few chapters on the basis of simple summarized and make a few suggestions for the lack of research results prove; Chapter VI is a summary of this article exists defects. The innovation of this paper is that from the point of view of the quality of auditing: ① nowadays firm merger wave of the cold thinking; ② audit firm listed companies from 2007 to 2009, detailed data collation; ③ firm merger before and after there is no significant correlation with audit quality, the merger should not be rushed, inconsistent with the view nowadays the heat wave of consolidation.

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