Research On The Motivation And Influence Of Enterprises Changing Accounting Firms

At present,the regulations and regulations of the securities market are conducive to the standardization of the sound development of the securities market in China.The behavior of changing the supervisory firm is to prevent the listed company from buying the audit opinion in order to achieve profit in the stock market,so as to safeguard the rights and interests of small investors.In order to prevent the fraud behavior,the AICPA carried out various forms of prevention and supervision work,for example: pay close attention to the audit of CPA firms;the responsible person signed some audit or the person in charge of the financial report to the auditor to conduct interviews;Affairs issued indicative of relevant documents,how to improve the audit the practice quality control,audit risk,audit resources published guidance.On the other hand,consider the change cost of listed company's board of directors or the management of the company to weigh the firm change,because the new accounting firm to undertake the increased business communication costs,the old and new accounting firm matters arising from the transfer of labor costs,and because the market firms produce negative effects.The comprehensive benefit of the change is weighed to determine whether the decision is made.In a word,it is worth the attention of the information users to change the behavior of the accounting firm.This paper first describes the background and significance of the research problem,then reviews the research results of related fields at home and abroad scholars over the years,and summarized from two aspects of firm change motivation and firm change economic consequences,and puts forward the specific research ideas in this paper.Then,it introduces the related concepts of the change of firm and the theoretical basis for the following research,including information asymmetry theory,signal transmission theory and PPM theory.After the statistics and analysis of the 2017 A stock market listed companies all firm enterprise change,will change the firm motivation analysis from three aspects,thrust force,lock factor theory,then according to the analysis of the overall market,pay attention to A three firms in 2017,it is worth attention the introduction of company A as a case study,to the enterprise change the accounting firm to deeply research the behavior.Finally,we draw the corresponding conclusions according to the antecedents and consequences of the changes in the firm,and make suggestions for firms,listed companies and relevant regulatory agencies.