The Empirical Study On The Number Of Accountants Signed Signature,Time Pressure And Audit Quality

Since the 21 st century, there are a series of financial scandals breaking out in both international and domestic, which has greatly shaking the trust of the public to the authenticity and reliability of the listing corporation financial statement, at the same time, the public will also doubt the practice of the certified public accountants. Therefore, the theory and practice circle has been paying increasingly attention to the practice of listing Corporation's audit quality and CPA behavior. A lot of researcher just focused on the listing corporation and CPA from the macroscopic aspect in the research that had been made. However, as the executive body of the audit work, personal practice of signing accountants has very important influence on audit quality, but few scholars in accountants signed such a micro level, study the relationship between the practice and Research on auditing quality of accountants signature. What's more, in the limited study, scholars only studied the auditor's gender, age, profession, education etc. the individual characteristics on audit quality, the number of accountants signed signature of time pressure is less and less.In the abroad, the early researcher found that the increasing time pressure will damage the quality of audit, but there is no unified standard to measure the time pressure. There are also researchers of our country finding that registered accountants are confronted with the high strength of the time pressure may impair audit quality in the way of questionnaire study. However, these studies are either standing in the context of developed countries in the foreign market, or a questionnaire for a firm, so the conclusion is not universal. The foreign scholars of Certified Public Accountants didn't sedulously study the relationship between the number of signatures and audit quality, they paid more attention to the influence of CPA behavior on the audit quality, domestic scholars, we mainly study the form signed by the certified public accountants in the past year cumulative quantity signature industry expertise on audit quality, and the accountants signed when the signature of the quantity and the quality of audit, little is known about the relationship. Accordingly, this thesis mainly focus on the first sign of accountants the influence of time pressure on the quality of audit from the perspective of signed accountants, and in accordance with the audit report on the signature sequence. It also provides a new way for the research of the factors affecting the audit quality in order, in the background of socialist market economy China characteristics, CPA standard practice, provide a reference value to improve the audit quality.This thesis will use the normative research and empirical research methods, in the normative research stage, this paper firstly summarizes the research status at home and abroad, and then puts forward the research point of this paper, and then in the third chapter the theoretical basis of the study and related concepts are defined. Based on the previous research results, this paper puts forward the measures of audit quality, which is the basis of the empirical research. In the fourth chapter, I firstly make a theoretical analysis on the relationship between the signature of the CPA, the time pressure and the audit quality, and then put forward the research hypothesis, next I carry out sample selection and variable setting, and the I set up the research model of the number of CPA signature time pressure and audit quality. The fifth chapter is the empirical research of the thesis, I choose the annual report data of Shanghai and Shenzhen A domestic share from 2010 to 2014 as the primary data, to listed companies can be discretionary accruals absolute value as the alternative variables of audit quality, by constructing a model of research, empirical test of the number of signature signed by accountants, time pressure and the quality of audit relationship. The study found that as a partner whom we can also call the first certified public accountant in the accounting firm of accountants signed signature of the quantity and quality of audit showed the reverse changes in the relationship, while the time pressure of the signed by the certified public accountant does not have so significant effect on the audit quality, first signed by the certified public accountants in more quantity signature with larger time pressure, audit quality is obviously reduced. According to the above research conclusion, this thesis puts forward three policy recommendations, in order to improve the audit quality, and promote the healthy development of the securities market of our country.