The Empirical Study On The Comparability Of Accounting Information In The Regional Competitive Advantage Of Accounting Firms

Accounting information is the information about financial reports.Information users can find useful information for making decision through the screening of accounting information.The quality of accounting information refers to the quality of accounting information that satisfies financial objectives.It can be measured by whether the quality features of accounting information meet the requirements of information users.Multinational accounting standards show more emphasis on relevance and reliability,and there are relatively more studies on both.The comparability of accounting information,as an important part of the accounting information quality characteristics,hasn’t received enough attention.The research on the comparability of accounting information is started under the background of the convergence of accounting standards.In the early stage,it is mostly from the macro perspective to study whether the accounting information among the countries with standard coordination can be better compared.An empirical study of the comparability of accounting information until the emergence of a comparable model of earnings surplus has broken the microcosmic view of the lack of comparability research.The existing studies on comparability focus on the measurement methods,influencing factors,and economic consequences.There are no uniform conclusions on the specific factors affecting the comparability of accounting information.The relevant studies mostly study the influence of the company’s basic characteristics on comparability;or It is from the accounting firm that oversees the accounting information of the enterprise that the company researched the influence of the firm’s style on comparability.Accounting firms are an important guarantee for the quality of accounting information,and can increase the credibility of information users on corporate accounting information.The development of accounting firms in Western countries has experienced many years of development and has focused on monopoly markets dominated by the “Big Four”;while accounting firms in China have only emerged from time to time after reforms and opening up,development has been lagging behind and affected by the government.Segmentation is more serious.Therefore,based on theunique regional characteristics of Chinese accounting firms,the role of the research firm’s regional competitive advantage in comparability can enrich existing research theories and can also form targeted guidance.This paper starts from the theoretical basis of the usefulness of the financial report,information theory,competition theory,analyzes the relationship between the two,and puts forward three hypotheses.The market share of the firms in the region was chosen to replace the accounting firm’s regional competitive advantage,and the profitability model was used to calculate the comparability of the firms.By sorting out the2010-2016 A-share data and using the multiple regression analysis method to test the assumptions in the paper,the conclusion is that the accounting information of companies audited by accounting firms with regional competitive advantages is more comparable,and it has regional competitive advantages.There is no significant difference between the top 10 firms and the non-ten firms in the firm’s ability to improve comparability.Based on this article,we believe that it is necessary to enhance the firm’s competitiveness within a reasonable range and form an accounting firm that represents Chinese brands.