The Correlation Studies About Corporate Governance Structure And CPA'S Audit Quality

This essay analyze the relationship between the corporate governance structure and the audit quality from the perspective of accounting information quality, audit quality requirements, the auditor independence.This paper Chooses 2009 motherboard a-share listed manufacturing enterprise which is classified by the norm of CSRC industry as the research object, and tests what impact the corporate governance structure have on audit quality in order to make a proposal for improving the corporate governance structure and the lawsuits'auditing quality. Firstly, the paper summarizes the research on the audit quality alternative variable of scholars, and chooses the degree of restraining earnings management as the alternative variable of audit quality combining with the Chinese specific situation. Secondly, we choose the research model suitable for this paper based on the existing research at home and abroad, using standard and empirical research method to analyze how the corporate governance structure affect the audit quality.The research's conclusion shows that the largest shareholder shareholding ratio, the independent directors proportion of the board has a positive correlation with audit quality, managerial stockholding ratio has a negative correlation with the audit quality ,and there is no remarkable correlation relationship between the tradable proportion, the size of the board, "four committee" establishment and the audit quality, and research conclusion proves that high growth companies have higher earnings management motivation.Based on the empirical study results, this paper argues we can perfect company governance mechanism, improve the quality of CPA'S auditing by increasing the proportion of the independent directors, and we can improve the managing incentive and punishment mechanism to prevent management fraud. When the companies introduce in the advanced management mechanism, they should considered the applicability, in order to actually improve management function, improve the quality of auditing certified public accountants, perfect China's securities market.