Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality

被引：0

作者：

Zhang Xuehua ^{[1
]}

机构：

[1] Southwest Jiao Tong Univ, Sch Econ & Management, Chengdu 610000, Sichuan, Peoples R China

来源：

PROCEEDINGS OF THE 2014 INTERNATIONAL CONFERENCE ON ECONOMIC MANAGEMENT AND SOCIAL SCIENCE | 2014年 / 13卷

关键词：

Accounting firm; Organizational from; Audit quality; LITIGATION RISK; LEGAL LIABILITY; INDEPENDENCE; INVESTMENT; REGIMES; BIG-4;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper, for the first time, makes an investigation into the impact of the dynamic changes in organizational forms of accounting firms on the result of audit, and the findings indicate that auditor will be more prudent to issue audit opinion, and therefore, its quality sees a considerable improvement, whose level of impact is obviously lower than that of non-Big 10 '' group.

引用

页码：302 / 306

页数：5

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