Research on the Impact of Audit Market Concentration upon Audit Quality in China——Empirical Analysis Based on Security Market Data of 2003-2005

Aiming at the situation of audit quality being questioned repeatedly,this paper makes the correlation analysis and the regression analysis on relations between the audit quality and the auditing market concentration of our country using the Chinese security market correlation data of year 2003-2005,and discovers the positive correlation between the audit quality and the auditing market concentration of our country.This paper suggests enhancing the audit market concentration and the market share of individually large-scale accounting firm in order to enhance the audit quality.