The Influence Of Accounting Firm's Organizational Culture On Audit Quality

With the fast development of the capital market,people pay more attention to the accuracy of the financial information.Therefore,CPA plays an important role in the process of the economic development.However,the number of the accounting scandals increases in recent times.The function of the CPA has been doubted.It is essential for the accounting firms to build an effective control system to improve the audit quality.According to the Quality control standards,the effective quality control policies and audit procedures can improve the audit quality.The accounting firms should establish a quality-oriented awareness and issue the proper audit reports.The quality control system can help to ensure the compliance of the auditors to the audit procedures.Based on the existing theoretical research,the external law restriction,the regulations,the internal governance and the organizational culture may affect the audit quality.The accounting firm's organizational culture is gradually formed in the process of the development.The culture has significant effect on the audit quality.It affects the management concept of the managers and the work behavior of the auditors.It also affects the effectiveness of the quality control regulations.The quality control standards emphasize the importance of the quality-oriented culture.The quality-oriented culture helps to improve the quality of audit and also ensures the accuracy of the financial statements.This dissertation chooses PricewaterhouseCoopers(Pwc),Lixin and Reanda as the research samples of the case study.The contents include both theoretical research and the case study.Firstly,the theories include the audit quality control system and how the organizational culture affects the audit quality.Secondly,the analysis of the organizational culture of the three accounting firms is based on the questionnaire.Lastly,the dissertation compares the different cultures and audit qualities of the three firms.As to the deficiencies of specific culture,the dissertation also gives some suggestions.According to the research results of this dissertation,organizational culture plays an important role in audit quality control system.The quality-oriented culture can improve the audit quality.Therefore,the accounting firms should pay enough attention to the importance of the organizational culture.This dissertation researches the functions of the organizational culture and has positive effects on the future development of accounting firms.