独立审计质量实证文献:回顾与评价

审计质量研究一直是理论界与实务界所共同关注的热点,并取得了丰硕的研究成果,然而也存在着争论与分歧。本文试图从审计质量研究起点和审计质量测度方法两个方面,对西方审计质量实证文献进行整理与归纳,形成审计质量研究框架,以其对国内审计质量研究有所裨益。

The Literatures of Independent Audit Quality:Review and Appraise

Research on audit quality has always been a focus of academy and profession,and obtained abundant fruit. However,there are still some disputes and divergences. This paper tries to sum up the literature of western audit quality by the numbers,and to pose a framework of audit quality research. It is expected that this paper may make some contributions to domestic audit quality research.