Research on the Brand Building of Accounting Firms Under the Background of Industry Self-regulatory Supervision Reform
DU Yanbin
YIN Hong
Abstract：The evolution of the ranking of the top 100 accounting firms reflects the changes in the self-regulatory supervision of certified public accountants in China.Taking the accounting firms on the top 100 rankings released by the Chinese Institute of Certified Public Accountants(CICPA)from 2003 to 2022 as the research samples,this paper explores the problems existing in China's public accounting industry from the perspectives of firm size and efficiency,branch governance,quality management,the process of internationalization,and the construction of informatization.Findings show that under the background of continuous refinement and strengthening of industry self-regulatory supervision,in order to improve their rankings on the top 100 list and establish a good brand reputation,accounting firms should take core business as the cornerstone,actively expand diversified business,strengthen quality management and internal governance,and accelerate the process of internationalization and informatization.This paper studies the brand building path of accounting firms from the perspective of the reform of industry self-regulatory supervision,providing reference for accounting firms to accelerate the construction of connotative quality and for regulators to refine and strengthen regulatory measures.
Keywords：industry self-regulatory supervisionaccounting firmsbrand building
Publication Date：2025-03-31
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：8( 78-85 )