An Empirical And Academic Study On The Quality Of Independent Audit Of Chinese Listed Companies

The quality of independent audit is the most important task in the research area of Audit. In our country, it's been more than ten years that the capital market was developed from a new-born baby to an adult. Thus, the quality of independent audit was always the focus of government monitoring departments, gross stockholders and accounting/auditing information users. Meanwhile, it also became one of the hot topics discussed in the Accounting circle and professional research. Currently, though our country's quality of independent audit has been improved greatly, part of the listed companies'accounting/auditing information lost truth, even cheating is still serious,which made negative effect to our capital market to a certain of extent. The more attention on the accounting/auditing information of listed companies, the more people focus the information transferred from the auditing report of the company's business performance. The academe made a large amount of research to the quality of independent audit, and gained great meaningful study achievements. Based on the pre-condition of domestic and international research of independent audit quality, this article tries to utilize contract theory, entrust-agent theory, hypothesis of effective market, game theory and information economy to analyze and study the nature, meaning, measuring standard and influential element of the quality of independent audit; and to build up frame of to measure the quality of independent audit to listed company with standard audit opinion using earnings management indicators, and meanwhile to conduct empirical research to self-willing accounting policy change earnings management audit quality based on whether offer none-standard opinion audit report; and according to our country's experienced data of listed companies to analyze current status and influential elements to the quality of independent quality, and offers countermeasure of improving the quality of independent quality.The whole research includes the following three parts, totally ten chapters:Part I includes 4 chapters. In which, Chapter 1, Introduction, descript the background and motivation of this topic, and its practical meaning. Next is the trend of domestic and overseas research. Last is the study methods and analysis frame of this article, and study content, innovation and characteristics. Chapter 2, reference of basic theories of the quality of independent audit, is to introduce the main perspectives of the...