Research On Special General Partnership Accounting Firms Internal Governance

Since2007, accounting firm internal governance Guide has issued by AICPA, domesticaccounting firm being to pay attention to internal governance. Especially after2010,Partnership Enterprise Law allowed special general partnership to join in accounting firm.From this, although the number of special general partnership accounting firms establishedmore and more, but its audit quality has not kept pace with the rate of growth in the number.Auditing scandals, financial fraud incidents have also occurred. The reason why accountingfirms have lower overall competitiveness is that they ignored the most important fact its owninternal governance. They only focus on the growth of revenue and profit, leading to thenumber of accounting firm more and more, but the quality are backward. Only whenaccounting firms slow down the pace of development and attach importance to internalgovernance can they change bigger and stronger. So how the status of internal governance,what problems might exist to be discussed in this article.This paper is divided into seven chapters.First of all we introduce the paper, including the research background, purpose andsignificance, research methods, literature review at home and abroad for provide the basis forthis study literature. The next chapter is theoretical foundation. In this chapter we introducethe concept of internal governance, frame of accounting firm internal governance Guide,Complex man hypothesis, The principal-agent theory and Human capital theory.Then introducing special general partnership accounting firm internal governance differsfrom ordinary partnership accounting firm of particularity of internal governance.The fourth chapter introduces Aaccounting firm and by designing the questionairesurvy knows the current situation of the A. Then we analyzes the special ordinary partnershipaccounting firm internal governance problems by the conclusion of the fourth chapter.In the end we puts forward some concrete suggestions in order to perfect the accountingfirm governance.