Accountant Firm Integrity Evaluation

Author: Zhang Junmin
Publisher:
Publish Date: 2005-09-01
Features: This book is based on the National Natural Science Foundation of China-funded project "Research on the Indicator System for Auditors' Integrity Supervision and Joint Liability System" (Approval No. 70341035). The project is led by Zhang Junmin and jointly undertaken by the China Institute of Certified Public Accountants (Dr. Yang Chenhui), the Tianjin Institute of Certified Public Accountants (Secretary-General Kang Zhaoying), the Guanghua School of Management, Peking University (Ph.D. candidate Nian Jianjun), and the Accounting Department of Tianjin University of Finance and Economics (Prof. Gai Di, Prof. Han Chuanmo, Dr. He Bin, Dr. Wang Chengqiu). The basic content of this book includes: elaborating on how factors such as the culture, environment, ethics, and operational quality of accounting firms determine the nature of their integrity supervision status; further analyzing the intrinsic correlations among these factors, establishing a comprehensive indicator system for auditors' integrity supervision, and determining reference values for the weights of each indicator through empirical research; constructing a comprehensive evaluation model, systematically explaining the evaluation methods and procedures. The improvement of auditors' integrity depends on the shaping of social credibility by peers and the entire industry. Implementing a joint liability system for auditors' integrity supervision is to solidify this "joint responsibility and obligation" in the form of a joint liability system, proposing a basic framework for the evaluation indicator system of auditors' integrity supervision with a joint liability system.