Research On The Scale And Specialization Of Certified Public Accountant Industry In China

CPA industry as an integral part in the development of market economy, in order to serve the diversified business organizations that public ownership as the mainstay better, and to synchronize with the enterprise scale and economic progress, the scale and specialization of CPA industry has gradually been raised up the agenda of development of the industry.But the problem is gradually showing up that whether the scale and specialization represents the efficiency, and whether the scale and specialization represents high-quality professional audit and many other issues. Taking this as a starting point, the article makes a profound understanding of economic laws which in the development of the industry scale, specialized operations. And from the Chinese actual situation, provides theoretical supports and practical guidance to promote Chinese CPA industry taking step toward large-scale, specialized road.This paper is divided into the following sections:Chapter first is the introduction. This part introduces the research background and significance, literature review and research articles present the basic framework and main content.Chapter second is the theoretical basis and motivations of the scale and specialization of CPA industry. This part introduces the internal and external motivations that accounting firms develop scale and specialization, and analysis the relationship between accounting firms'scale, specialization and audit quality from theoretical views.Chapter third is the method which measures the scale, specialized operations of CPA industry. This part summarizes the predecessor method that weighs the accounting firms scale, and specialization.Chapter Four is the performance testing of the scale, specialized operations of our CPA industry to investigate the market performance of the scale and specialization of our CPA industry. Proposes hypothesis first, then structures model and uses our audit market data to carry on the empirical analysis of our market performance.Chapter Five is the strategy that how to promote the scale and specialized operations of our CPA industry. This part provides a number of measures and constructive comments aiming at the problem need to urgent solved which promotes the scale and specialization of local CPA industry.