| 会计师事务所规模对审计质量影响的实证研究 |
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| 引用本文： | 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. |
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| 作者姓名： | 钱光明 陈德艳 |
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| 作者单位： | 辽宁石油化工大学; |
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| 摘 要： | 以在沪深两市主板发行A股股票的上市公司为实证分析的统计样本,利用多元统计分析方法研究了我国会计师事务所规模对审计质量的影响。研究结果表明,我国会计师事务所的规模与审计质量之间存在影响较弱的正相关关系。
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| 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 |
An Empirical Study of an Influence of Auditor Size on Audit Quality |
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| 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. |
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| Keywords: | Auditor size Audit quality The audit opinion type Positive relation Empirical study |
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