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dc.contributor.advisor强欣荣
dc.contributor.author陆艳艳
dc.date.accessioned2016-01-13T03:13:02Z
dc.date.available2016-01-13T03:13:02Z
dc.date.issued2013-07-03 15:41:35.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76502
dc.description.abstract独立审计是信息披露制度中的重要环节,高质量的独立审计有助于提高会计信息的可信性,确保资本市场的有效运行。然而,会计师事务所作为自负盈亏的独立法人实体,在审计市场竞争异常激烈的今天,为维持生存和发展,很可能与客户合谋、默许对方的盈余管理行为,以获取更大的经济利益。这些审计师的机会主义动机常常会表现为异常的审计收费,因此不难推测,异常审计收费会降低审计质量。 早期多数关于审计费用和审计质量相关性的研究都是直接对全部审计费用和审计质量进行多元线性回归,近期有学者从全部费用中分离出偏离正常水平的异常部分,从异常审计收费的角度研究二者的相关关系。实际上,相对于正常审计收费或全部审计费用而言,异常审计收...
dc.description.abstractThough auditing plays a very important role in the information disclosure system, only high quality service can help improve the credibility of accounting information and ensure the effectiveness of capital market. However, facing the fierce competition in the audit market, auditors are likely to conspire with clients and to tolerate their earnings management behavior, so as to obtain greater econ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36485&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39234
dc.subject异常审计收费
dc.subject盈余管理
dc.subject审计质量
dc.subjectAbnormal Audit Fees
dc.subjectEarnings Management
dc.subjectAudit Quality
dc.title异常审计收费对审计质量的影响——基于中国上市公司的经验数据
dc.title.alternativeThe Effect of Abnormal Audit Fees on Audit Quality- Evidence from Chinese Listed Companies
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520101151157


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