A Study Of Shared Auditor Behavior And Comparability Of Accounting Information From The Perspective Of Accounting Firms

In the past few years,digitalization and informatization have covered all walks of life,and the development of China’s open economy has ushered in a new pattern of "double cycle".Whether it is the trend of industry transformation brought by the era of digital economy or the need to optimize the market environment under the background of "double circulation",higher requirements are put forward for the quality of accounting information.As the main participant of accounting information quality control,accounting firms play an important role in improving the quality of accounting information.However,as a new topic of corporate accounting firm selection,there are few literatures exploring the relationship between shared auditor and accounting information comparability.In addition,as the "tuyend" of the epidemic era,the pharmaceutical manufacturing industry has a unique position in the economy,with rapid development but also various problems.In the post-epidemic era,how to guide the development of the pharmaceutical manufacturing industry involves many aspects of the economic market.It has certain research value to analyze the relationship between shared auditor behavior and accounting information comparability in the pharmaceutical manufacturing industry from the perspective of accounting firms,and find new directions to improve accounting information quality.Firstly,through the collection of data and literature,this thesis puts forward the theoretical hypothesis that " Firms’ willingness to share auditors has a positive impact on the comparability of accounting information." Then it introduces and briefly analyzes the research object of the pharmaceutical manufacturing industry and the research problem of the industry shared auditor behavior and accounting information comparability,and finds that there is a situation that does not meet the hypothesis,and the reason may lie in the factors of audit quality of accounting firms.Then,this paper clarifies specific cases and analyzes the mechanism of audit quality factors in the impact of the choice of shared auditor on the comparability of accounting information from the perspective of accounting firms.Finally,according to the case introduction and case analysis,the research conclusion and enlightenment are drawn.This paper provides empirical evidence for the pharmaceutical manufacturing industry and has certain reference value for the selection of shared auditors,the development of accounting firms and the standardization of CPA industry.This thesis looks at the shared auditor behavior from multiple perspectives,provides some reference for related research,enriches the literature in the field of shared auditor,and explores the future evolution direction of research ideas in this field.The results show that: First,in the pharmaceutical manufacturing industry,when enterprises have higher willingness to share audit,that is,to hire accounting firms with more customers in the industry,if the audit quality elements of accounting firms are excellent,the improvement of willingness to share auditors would has a positive impact on the comparability of accounting information;However,if there are many obvious defects in the audit quality elements of the accounting firm,it is difficult for the sharing of audit willingness to affect the damage of low audit quality to the comparability of accounting information.Second,the industry expertise calculated by the total assets of clients is cross-sectional data cannot reflect the long-term industry expertise of accounting firms.However,under the background of the rapid development of informatization and the integration of information technology with various industries,as human resource-based professional service enterprises,the construction and growth ability of accounting firms in industry expertise based on talent training and technical reserves truly represents the level of industry expertise of accounting firms.