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has been cited by the following article:

• TITLE: Problems and Suggestions after the Merger of Chinese Local Accounting Firms

  AUTHORS: Fanglu Liu

  KEYWORDS: Chinese Accounting Firm, Merger, Audit Quality

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.4, April 10, 2018

  ABSTRACT: In view of the fact that Ruihua accounting firm received successive punishment from the regulatory level in 2016-2017, this paper discusses the reasons for the repeated punishment of the combined accounting firm from three aspects, namely, audit quality control system, external market and regulatory environment. In view of the above problems, this paper analyzes the problems that accounting firms should pay attention to after the merger from the aspects of corporate culture and values, internal quality control system, entrusted customer evaluation system, personnel recruitment and training mechanism, etc. At the same time, combined with the current regulatory environment, some suggestions are given.