The Research Relations Of Accounting Firm Merger And Audit Quality

Our system of registered accountants restored with the beginning of reform and opening up,to date more than thirty years. In the meantime accounting firms merger events occur frequently.Whether the merger can bring accounting firms improve audit quality has been a concern. Bystudying the merger of accounting firms and audit quality relationships, demonstrate therelationship between firm size and audit quality. Findings further enrich the basic theory of theaudit, provide empirical evidence for other studies of audit market. Policy implications of thispaper is to use the results of empirical answer to the implementation of government policies ineffect, to provide information to take effective measures for the relevant government agencies,give accounting firms merger boom driven by government proposed some suggestions to achieveour accounting firms bigger and stronger.Based on the repeatedly merge of the accounting firm background, using methods ofstandard research and empirical research, qualitative analysis and quantitative analysis, in21cases in2007-2013merger accounting firm for the study, non-recurring gains and losses andaudit opinion as substitution variables of audit quality, research on the relevance of mergeraccounting firms and audit quality. The empirical results show that the accounting firm mergerhad no obvious effect on audit quality. Then the firm merged into the new merger and mergerstudy also found that. Through detailed analysis of the stock market three cases summed up theproblem. To investigate the reasons of combined effect was not significant.