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Audit Firm Industry Specialization, Audit Fees and Audit Quality

Author: TianYingYing
Tutor: ShiBenRen
School: Jinan University
Course: Accounting
Keywords: Industry Expertise Audit fees Audit quality
CLC: F224
Type: Master's thesis
Year: 2009
Downloads: 797
Quote: 2
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Abstract


Independent audit is the basis for the development of the capital market is one of the system . Audit quality not only determines the accounting firm survival and long-term development of the social and economic order also has a significant impact. CPA audit quality depends on the independence and professional competence two aspects , the accounting firm 's industry expertise has a significant impact on audit quality . CPA industry expertise on audit quality effects are not reflected in the impact of professional competence , the firm's industry expertise will have an impact on the audit fee , and then acting on the firm's investment of resources and independence , and indirectly on audit quality effects . In this paper, the accounting firm industry expertise , audit fees and audit quality relationship on the basis of theoretical analysis to 2007 listed companies as samples , the use of empirical methods , from the perspective of inspection audit fees CPA industry expertise to the audit quality. First, examine the CPA industry expertise and audit fees correlation found evidence to support a positive correlation between the two . Firms in this industry on the basis of expertise and audit fees on audit quality affect the empirical tests to earnings management of listed companies as an alternative to audit quality variables , the results show firm industry expertise and audit fees are associated with audit quality showing a negative correlation. This paper audit services from demand-side and supply-side perspective on empirical results were explained that the fundamental reason for this phenomenon is that China's current system, the audit market for high quality audit services lack the real needs .

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