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dc.contributor.author陈俊
dc.contributor.author毛志忠
dc.date.accessioned2017-11-14T01:07:07Z
dc.date.available2017-11-14T01:07:07Z
dc.date.issued2008-06-20
dc.identifier.citation经济管理,2008,(12):38-44
dc.identifier.issn1002-5766
dc.identifier.otherJJGU200812008
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138949
dc.description.abstract在证券市场中,会计信息质量在保证资源有效配置和市场有效运转方面扮演了重要角色,而审计质量则在相当大程度上决定了会计信息质量。在关于审计质量的研究中,对影响审计质量的需求方和供给方驱动因素的考察则通常被视为审计质量研究的起点。由于我国目前关于该方向的研究尚处于起步阶段,因此本文对20多年来国外相关的研究文献进行了系统回顾和总结,并对国内未来的研究提出了一些具体设想。
dc.description.abstractIn the security market,the quality of accounting information plays an important role in resource distribution and market operation,and it is determined by auditor quality in a large extent.Generally,it is viewed as a beginning point of research on auditor quality that those investigations focus on driving factors on demand and supply aspects of auditor quality.Considering that current research about it is at the initial stage in China,this paper reviews and summarizes synthetically related foreign researches during the late 20 years.On the basis of review,we put forward some advices to the domestic future research.
dc.description.sponsorship国家自然科学基金项目“中国证券审计市场的结构、行为与绩效”(70672101)。
dc.language.isozh_CN
dc.subject审计质量
dc.subject需求方影响
dc.subject供给方影响
dc.subjectauditor quality
dc.subjectdemand driver
dc.subjectsupply driver
dc.title国外审计质量研究思考:需求方和供给方影响
dc.title.alternativeStudy on Foreign Research about Auditor Quality:The Impact of Demand and Supply
dc.typeArticle


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