| Audit opinion shopping influences audit quality directly. From abroad, Enron, WorldCom and then to domestic Yinguangxia, Lantian, Kelon event, some accounting firms were punished by the CSRC for issuing false audit opinion, and conspiring with the listed company. Audit opinion shopping not only disturbed securities market, but also hindered the CPA profession’s survival and development seriously. CPA is an industry of high skill levels, they have the ability of founding financial fraud of listed companies, but faced with the listed company’s financial fraud, CPAs have not played supervisory role, but catered to motivation of audit opinion shopping of the listed company, denied their audit independence, issued false audit opinion, what’s the reasons? This study was to address this problem.This paper analyzes the impact of the factors of accounting firm behavior choices, combined with system management theory and resource-based theory of management, and built the framework of the accounting firm characteristics which affect audit opinion shopping, and analyzes the factors of accounting firm impact on audit opinion shopping by dynamic game model of Lee and Gu(1998). This thesis chooses the listed companies which were punished by CSRC due to illegal during the year2002-2010as research sample. Analysis the influence of the accounting firm of environmental conditions of the regional economy, competitive position, the importance of the customer, internal core resources, the quality of audit reports to audit opinion shopping by logistic regression. The results show that CPA remain the audit independence at the present stage of China’s, in addition to auditor changes and abnormal audit fees, other more subtle ways existed, the importance of customer of accounting firm, internal core resources and the quality of audit reports were significant relationship with audit opinion shopping of the accounting firm. This study plays a role in inspiration for the industry of CPA and regulatory authorities to against audit opinion shopping of the accounting firms and improves the quality of accounting firms. |
