Show simple item record

dc.contributor.author李奇凤
dc.date.accessioned2017-11-14T01:05:33Z
dc.date.available2017-11-14T01:05:33Z
dc.date.issued2006-07-30
dc.identifier.citation财会通讯(学术版),2006,(07):99-102
dc.identifier.issn1002-8072
dc.identifier.otherCKTS200607030
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138192
dc.description.abstract本文以2003年所有A股上市公司的数据,采用回归的方法,通过加入inverseMillsratio变量,控制会计师事务所选择的自选择偏误,对国际与国内会计师事务所审计质量进行分析。研究结果发现:国际四大会计师事务所审计报告的可操控性应计,显著低于国内十大会计师事务所审计报告的可操控性应计,即国际四大会计师事务所的审计质量高于国内十大会计师事务所。实证结果表明,公司在选择国际还是国内会计师事务所有显著的选择倾向即内生性,表明控制自选择偏误的必要。
dc.description.abstractThe article uses the audited clients' total assets to measure auditor size (top10 vs. non-top10) and auditors' affiliation with the Big 4. The finding is the joint ventures of the Big 4 are more effective than the domestic top 10 in limiting opportunistic earnings management. The paper also suggests the necessity of addressing the potential self-selection bias in the test for the association between audit quality and earnings management.
dc.language.isozh_CN
dc.subject审计质量
dc.subject盈余管理
dc.subject国际四大
dc.subject自选择偏误
dc.subjectAudit quality Earnings management Big 4 Self-selection bias
dc.title会计师事务所审计质量分析——来自2003年中国上市公司的经验证据
dc.title.alternativeThe Audit Quality of Accounting Firms——Evidence from 2003 Chinese Listed Companies
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record