Study On The Accounting Firm Culture And Audit Judgment

How to improve the quality and performance of audit professional judgment is the key to sustainable development of CPA firms,because of the risk of CPA's practice environment and the complexity of the audit object business.To build a good accounting firm culture,it is necessary to enhance the audit professional judgment as the core,and aiming at building the brand and enhancing the core competitiveness of accounting firms.In this paper,based on the theory of organizational culture,behavior decision-making theory,the relationship between accounting firm culture and audit judgment is studied by constructing a theoretical framework of the relationship between organizational culture and audit judgment.On this basis,combined with investigation and case study,from the perspective of organization culture,searching for new ways to improve the auditor's professional judgment and audit quality.The study found that during the merger process of accounting firms in China,changes of organizational culture effect the quality and performance of audit professional judgment.Based on the findings,then put forward some suggestions on the construction of accounting firm culture accordingly.The study also found that organizational culture effect the audit judgment,specifically,firms with high power distance quality will reduce the audit judgment performance and quality;uncertainty avoidance will improve the overall audit quality of the firm;collectivism is helpful to improve the quality of audit judgment and quality;quality oriented organizational culture management is helpful to improve the tone of occupation judgment quality.The possible innovation of this work is to bring behavioral decision theory into other related theories,establishing the framework on how accounting firm organizational culture effects auditor's professional judgment and audit quality under the background of socialism with Chinese characteristics.Another possible innovative of this paper is that the paper is based on the establishment of theoretical framework,and using case analysis to prove the framework can work well.