An Empirical Research of CPA Practitioners' Specialty Competence Restraining Accounting Fraud

With the data about the qualities and structure of the CPA practitioners of 100 accountant offices of our country in the period of 2002-2004 as research samples,the author studies whether CPA practitioners can restrain accounting fraud in listed companies.The research finds that the educational background and work experiences of CPA practitioners are negatively correlated with accounting fraud,which shows the competence of CPA practitioners can restrain accounting fraud.