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国外审计质量研究思考:需求方和供给方影响
引用本文:陈俊,毛志忠. 国外审计质量研究思考:需求方和供给方影响[J]. 经济管理, 2008, 0(12)
作者姓名:陈俊  毛志忠
作者单位:厦门大学会计系;安徽财经大学 福建 厦门;安徽 蚌埠;
基金项目:国家自然科学基金项目“中国证券审计市场的结构、行为与绩效”(70672101)。
摘    要:在证券市场中,会计信息质量在保证资源有效配置和市场有效运转方面扮演了重要角色,而审计质量则在相当大程度上决定了会计信息质量。在关于审计质量的研究中,对影响审计质量的需求方和供给方驱动因素的考察则通常被视为审计质量研究的起点。由于我国目前关于该方向的研究尚处于起步阶段,因此本文对20多年来国外相关的研究文献进行了系统回顾和总结,并对国内未来的研究提出了一些具体设想。

关 键 词:审计质量  需求方影响  供给方影响  

Study on Foreign Research about Auditor Quality:The Impact of Demand and Supply
CHEN Jun MAO Zhi-zhong. Study on Foreign Research about Auditor Quality:The Impact of Demand and Supply[J]. Economic Management, 2008, 0(12)
Authors:CHEN Jun MAO Zhi-zhong
Affiliation:CHEN Jun~1 MAO Zhi-zhong~1 1.Department of Accounting,Xiamen University,Xiamen,Fujian,361005,China,2.Anhui University of Finance , Economics,Bengbu,Anhui,233041
Abstract:In the security market,the quality of accounting information plays an important role in resource distribution and market operation,and it is determined by auditor quality in a large extent.Generally,it is viewed as a beginning point of research on auditor quality that those investigations focus on driving factors on demand and supply aspects of auditor quality.Considering that current research about it is at the initial stage in China,this paper reviews and summarizes synthetically related foreign researche...
Keywords:auditor quality  demand driver  supply driver  
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