|
|||||
|
|
| EC Proposal of Audit-Only Firms： Discussing the Potential Effects of Breaking the Audit Oligopoly＇on Accounting and Audit Quality | |
| 作者姓名： | Patrick Velte Markus Stiglbauer |
| 作者单位： | [1]University of Hamburg, Hamburg, Germany [2]University of Erlangen-Numberg, Nuremberg, Germany |
| 摘 要： | |
| 关 键 词： | 审计质量 会计 EC 事务所 审核 欧洲委员会 服务 企业 |
EC Proposal of Audit-Only Firms： Discussing the Potential Effects of Breaking the Audit Oligopoly＇on Accounting and Audit Quality |
|
| Patrick Velte,Markus Stiglbauer.EC Proposal of Audit-Only Firms： Discussing the Potential Effects of Breaking the Audit Oligopoly＇on Accounting and Audit Quality[J].China-USA Business Review,2013(4):331-348. | |
| Authors: | China-USA Business Review |
| Abstract: | |
| Keywords: | agency theory empirical audit research auditor independence audit services non-audit services accounting quality audit quality earnings management restatements market reactions going concern opinions corporate governance |
| 本文献已被 维普 等数据库收录！ | |