| Do auditors perform governance functions？ A research on the change of performance notice |
| |
| 基金项目： | This paper was reported in ＂China Accounting Association Auditing Professional Committee 2009 Annual Conference＂. The anthor thanks the useful comments and suggestions at the seminar from professor LIU Li-yun, who is the deputy secretary-general of China audit society and Dr. XU Rong-hua, southwest university of finance and economics. This paper was supported by 2009 Qingdao Social Sciences Project （No.ODSKL090204）. |
| |
| 摘 要： | Whether auditors provide high-quality audit services has been a concern of academics for a long time, but it has not clear answer. In this paper the author studies this problem from the real basis of audit activities, in view of an endless stream of the performance of listed companies notice ＂change＂ phenomenon. The author finds that auditing is the important reasons of listed companies notice ＂change＂, auditor can improve disclosure quality, is the gatekeeper to accounting information. The author also finds that there may be exist collusion of listed company with auditor, SEC should enhance inspection of the implementation of listed companies notice of earnings.
|
| 关 键 词： | 审计人员 审计工作 审计质量 信息披露 |
| 本文献已被 维普 等数据库收录！ |
|
