Research on the Impact of Accounting Firm Scale on Audit Quality from the Perspective of Corporate Strategy Deviation
DOI: 10.23977/acccm.2020.020105 | Downloads: 10 | Views: 864
Li Yuxin 1
1 School of Accounting, Anhui University of Finance and Economics, Anhui Bengbu, 233000
Corresponding AuthorLi Yuxin
Taking my country's Shanghai and Shenzhen A-share listed companies from 2003 to 2018 as a research sample, this paper empirically analyzes the influence of firm size on audit quality, and the moderating effect of corporate strategy deviation between the two. The research results show that: First, there is a significant positive correlation between the size of the firm and the quality of corporate auditing, that is, the larger the scale of the accounting firm, the lower the manipulability accrued profit of the audited entity, and the higher the audit quality; second, the strategy The degree of deviation will weaken the positive correlation between the size of the accounting firm and audit quality.
KEYWORDSFirm Size; Strategic Deviation Degree; Audit Quality
CITE THIS PAPER
Li Yuxin, Research on the Impact of Accounting Firm Scale on Audit Quality from the Perspective of Corporate Strategy Deviation. Accounting and Corporate Management (2020) 2: 56-66. DOI: http://dx.doi.org/10.23977/acccm.2020.020105.
 Cai Chun, Huang Yijian, Zhao Sha. An Empirical Study on the Impact of Audit Quality on Earnings Management: Empirical Evidence from Manufacturing in Shanghai Stock Market [J]. Audit Research, 2005(2).
 Guo Zhaorui, Huang Jun. The re-examination of the international "big four" and high-quality auditing: an analysis based on real activity earnings management[J]. Journal of Shanxi University of Finance and Economics, 2015, 37(3).
 Wu Min. Firm scale, industry expertise and audit quality [J]. Finance and Accounting Newsletter, 2017 (24).
 Yuan Hongqi, Li Haijian. Organizational form, scale and audit quality of accounting firms [J]. Audit Research, 2003(1).
 Tang J Y, Crossan Mary R G. Dominant CEO, deviant strategy, and extreme performance: The moderating role of a power-ful board[J].Journal of Management Studies,2011,48(7).
 Yang Jinfeng, Sun Weizhang, Yang Yang. CEO power, corporate strategy and audit fees [J]. Modern Finance (Journal of Tianjin University of Finance and Economics), 2019, 39(1).
 De Angelo, Linda Elizabeth. Auditor Size and Audit Quality[J]. Journal of Accounting and Economics, 1981, 3(3).
 Ye Fan, Fang Hui, Yu Dong, et al. Auditor scale and audit quality: a reputation perspective [J]. Accounting Research, 2017(3).
 Liu Juanjuan. Will the degree of customer strategic differences affect audit quality [J]. Finance and Accounting Newsletter, 2017 (15).
 Li Sha, Lin Dongjie, Wang Yanchao. Corporate strategy changes and audit fees: Empirical evidence based on the similarity of annual report texts[J]. Audit Research, 2019(6).
 Ye Kangtao, Dong Xueyan, Cui Yijing. Corporate Strategic Positioning and the Choice of Accounting Earnings Management Behavior [J]. Accounting Research, 2015(10).
 Wu Haomin, Wu Chunxian, Yang Xingquan. Punishment risk, firm size and audit quality: empirical evidence from China's audit market [J]. Audit Research, 2015(1).
 Yuan Deli, Xu Weibin, Chen Xiaolin, et al. Signing accountant-senior management relationship and audit quality [J]. Audit Research, 2018(2).
 Ye Kangtao, Zhang Shanshan, Zhang Yixin. Corporate strategic differences and the value relevance of accounting information[J]. Accounting Research, 2014(5).
 Yang Shuhuai. Fair value hierarchical measurement, environmental uncertainty and audit quality [J]. Audit Research, 2018(2).
 Zhou Zejiang, Wang Shuai. The authority of the board of directors, internal control and audit quality-empirical evidence of state-owned enterprises under the background of the new era [J]. Audit Research, 2019(5).