Intrinsic Mechanism and Optimization Strategy of Audit Quality: Evidence from Zhejiang

The subject of this study is to conduct in-depth research on the intrinsic mechanisms and optimization strategies of audit quality among the top 50 accounting firms in Zhejiang Province. The project will employ Qualitative Comparative Analysis (QCA), using the influencing factors of audit quality discovered in the literature and survey research as optimization model parameters and exogenous variables. It will then conduct empirical analysis on the securities audit services carried out by these firms in order to improve and refine the optimization model. Ultimately, with a specific focus on the characteristics of the auditing industry in Zhejiang Province, concrete suggestions will be made for optimizing audit quality strategies.