中外会计师事务所在中国审计市场审计质量对比研究

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1、(;LPF"I业大学硕士岸坦论文TheContrastResearchonAuditQualityoftheChineseandForeignAuditorFirmsintheAuditMarketinChinaSincetheforeignauditorfirmsenteredtheChineseauditmarket,theygetthetrustoftheMinistryofFinance,CSRCandlistedcompanyrelyingonadvancedinsidemanagementprofessionaltechniqueandpro

2、fessionalexperience.Inthelastfewyears,withtherapiddevelopmentoftheforeignauditorfirmsintheChinesemarket,theyexpandedthescaleandimprovedtheoccupationalrateofmarketconstantlyinChinabysetinguprepresentativeofficesorco-partnershipfirms.Butcomparingwiththerapiddevelopmentoftheforeigna

3、uditorfirmsinChineseauditmarket,theresearchonthebehavioroftheforeignauditorfirmslaggedbehindrelativelyinaudittheoreticalcircle.WhethertheforeignauditorfirmswilladjusttheirbehaviorsornotandwhethertheirauditqualitycanbemoresuperiortothelocalonesornotinChinesemarket,whereitsauditmar

4、ketisout-of-balanceandthelegalliabilityisabsent.玩recentyears,somescholarshavepaidatentiontothisquestion,buttheyweremostlyconcentratingontheanalysisthatiscarriedontheoretically,fewpeoplehaveprovedtheinferenceofthetheorythroughscientificandsystematicmethod.Justforthereasonthethesis

5、appliedempiricalresearchtotesttheauditqualityofChineseandforeignauditorfirmswithexperientialdataofthecapitalmarketFirstly,thisthesisconfirmstheresearchframeof、listedcompanies'auditqualitybydrawinglessonsonthetheoreticalfoundationandresearchmethodshomeandabroad.Secondly,thethesisa

6、nalyzestheauditqualityoflocalandforeignauditorfirmsunderthebackgroundofChinesepeculiarauditsystem.Atlast,thethesisfocusesonearningsmanagementandauditorchangestoempiricalanalysisaboutcomparisonoftheirauditquality,lookingonlistedcompaniesofShenzhenStockExchangefrom2000to2003.Throug

7、htheempiricalanalysisthethesisfindsthattheauditqualitydonebylocalandforeignauditorfirmshasnoremarkabledifference,buttheircustomers'financialcharacteristichasprominentdiference.Thelargerlistedcompaniesinclinetoselecttheforeignauditfirmsandwouldliketopaygreatamountof尤阳下业大学硕十学位论文exp

8、ensesforthem.'I'fterefore,theforeignaudi