Dissertation > Excellent graduate degree dissertation topics show

The Research on the Correlation between Non-audit Services and Audit Quality

Author: FuDaoMei
Tutor: GuGuang
School: Anhui University
Course: Accounting
Keywords: Non-audit services Audit services Audit Quality Certified Public Accountants
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 323
Quote: 0
Read: Download Dissertation

Abstract


With the ever-changing environment and development of the market economy, the service sector of the Institute of Certified Public Accountants are constantly expanding, accounting firm to carry out the audit services for client-trial verification, management consulting and other non-audit services, in some Western countries accounting companies, the proportion of non-audit services for the accounting firm revenue accounting for the accounting of all income is increasing day by day, even making the previously dominant system of certified public accountants audit services have been gradually replaced by the non-audit services. But while the non-audit services to rapidly launch, the practicing profession, theorists, and public voices of doubt regarding the development of non-audit services are also constantly emerging, the representative events Enron was exposed in late 2001, it is causing the outbreak the international \Called the CPA industry audit quality prerequisite for achieving sustainable development, the loss of the quality of the audit, the presence of the CPA profession loses its original meaning. CPA industry in China since the 1980s of the last century was able to restore the CPA profession in China has been rapid development, but it is undeniable that the launching of the non-audit business in China is still in its infancy, its also affect audit quality, Guangxia \For many foreign accounting firms, the positive development of non-audit services has become an effective way to achieve sustainable development strategy, and the development of China's non-audit services should go from here? View of our current special environmental background, theory and empirical data from abroad has matured and other research results, become an inevitable demand for further research and exploration. \The main content of this paper is as follows: Chapter 1 Introduction, introduces the research background of the article, and in time for the context, a review of related research on the innovation of this paper and specialty. The second chapter describes the basic theory of non-audit services to audit quality, including the concept of non-audit services, audit quality and the underlying theory. Chapter III as normative research section of this article, describes the status of the development of China's non-audit services, as well as a major cause of this situation, and from several aspects of special environmental context of the need for development of non-audit services, comprehensive systematic analysis of the impact of non-audit services to audit quality. Chapter empirical part of this article select the data of the Shanghai and Shenzhen A-share listed companies in 2006 - 2008, Logistic regression analysis examined the relationship of non-audit services and audit quality. Chapter suggestions, the results of empirical research found that many factors that impact on audit quality control the size of the company, operating conditions, and non-audit services within certain proportion does not affect the quality of the audit of the development of non-audit services, status of the development of non-audit services for the CPA profession in China, the author put forward suggestions and countermeasures for the development of China's CPA industry non-audit services, to provide a reference for the establishment and improvement of relevant norms. The main innovation of this study point and Features: combination of normative and empirical approach, a more comprehensive research perspective, a comprehensive and systematic exposition of the theory of non-audit services and audit quality in the normative analysis, and analysis from both positive and negative non-audit services to audit quality, thus enriching and perfecting our theoretical connotation of non-audit services and audit quality. In the empirical study, the data of the selected sample interval division, validation Intervals sample of non-audit services and audit quality, research findings can provide experience for China's future development and size of the control of non-audit services data.

Related Dissertations

  1. Study on Internal Governance Issues of Accounting Firms in China,F233
  2. A Research in the Quality Control of the Internal Auditing in Zhejiang University of Technology,F239.45
  3. Improvement of the Internal Audit Quaulity Control of Chinese Enterprises,F239.45
  4. Audit Quality of Listed Companies in China Empirical Study,F832.51;F224
  5. An Impact Research on Related Party Transactions and the Audit Quality of Manufacturing Related Party Transactions of Listed Companies,F239.4
  6. Research on the Quality Characterirstics of Audit Information of Atakeholders Based on Corporate Interest,F275
  7. Research on the Effect of Audit Quality on Earnings Management in Chinese Listed Companies,F224
  8. Research on the Scale and Specialization of Certified Public Accountant Industry in China,F233
  9. A Study on the Effect of Internal Audit Quality upon Earnings Management and External Audit Fees,F239.45
  10. The Study on the Timing of Auditor Changes Influencing the Auditing Quality,F239.4
  11. Research on the CPAs’ Environmental Audit in China,F233
  12. Audit Tenure Andaudit Quality:Analysis from the View of Investors,F239.4
  13. Empirical Research on the Effectiveness of Alternative Index of Audit Quality,F239.4
  14. A Study on the Relationship Between Auditor Tenure and the Efficiency of Listed Companies’ Investment,F276.6;F224
  15. A Study on the Correlation between Earnings Management and Audit Quality in Chinese Listed Companies,F239.41
  16. Corporate Governance and Empirical Study of Audit Quality,F224
  17. Audit Market Concentration, Auditor Tenure and Audit Quality,F224
  18. The Research on Accountant Firm Audit Quality Control System in China,F239.4
  19. Audit committee characteristics and audit quality correlation,F239.4
  20. Empirical Research on the Influence of Audit and Non-audit Service on Audit-independence,F224
  21. Firm-wide and Office-level Industry Expertise, Audit Pricing and Audit Quality,F239.4

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile