辽宁石油化工大学学报Issue(2)：79-82,4.DOI:10.3696/j.issn.1672-6952.2014.02.020
会计师事务所规模对审计质量影响的实证研究
An Empirical Study of an Influence of Auditor Size on Audit Quality
钱光明 1陈德艳1
作者信息
- 1. 辽宁石油化工大学，辽宁抚顺 113001
- 折叠
摘要
Abstract
Taking listed companies issuing A-shares in the markets of Shanghai and Shenzhen in china as the research samples,an influence of auditor size on audit quality was studied by using multivariate statistical analysis.It indicated that a positive and weak relation between the accounting firm scale and the quality of auditing existed.关键词
会计师事务所规模/审计质量/审计意见类型/正相关/实证研究Key words
Auditor size/Audit quality/The audit opinion type/Positive relation/Empirical study分类
管理科学引用本文复制引用
钱光明,陈德艳..会计师事务所规模对审计质量影响的实证研究[J].辽宁石油化工大学学报,2014,(2):79-82,4.
