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dc.contributor.advisor苏新龙
dc.contributor.author李媛
dc.date.accessioned2016-02-23T01:05:21Z
dc.date.available2016-02-23T01:05:21Z
dc.date.issued2015-07-09 17:01:31.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95556
dc.description.abstract重大财务报告舞弊伴随着资本市场的发展、所有权经营权相分离而产生,同时也催生了审计行业的发展。近年来,国内外爆发出一系列重大财务报告舞弊案及相应的审计失败案,使整个审计行业的公信力受到严重影响。在如此环境之下,要把审计行业建设成为公众投资者信赖的专业服务领域,需要在提高独立性和专业胜任能力的同时,重视独立审计声誉机制的创建与运用。 美国PCAOB和欧盟组织陆续提出审计师需要在审计报告上签字,认为审计师的签名具有信息含量。DeAngelo(1981)[1]提出审计质量由审计师的专业胜任能力和独立性两项因素决定,学术界通过大量实证研究发现审计师的个人特征、执业经验确实对审计质量有显著的影响。现存对...
dc.description.abstractWith the development of capital market and the separate between ownership and management, financial reporting frauds happen from time to time, this speeds up the development of the audit industry at the same time. Recent years, the outbreak of a series of major financial reporting frauds and audit failure cases destroyed the auditing profession’s credibility. Under such environment, in order to bu...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46641&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=51922
dc.subject审计师
dc.subject声誉机制
dc.subject作用效果
dc.subjectIndividual auditor
dc.subjectReputation Mechanism
dc.subjectEffectiveness
dc.title签字审计师声誉机制的作用效果检验
dc.title.alternativeEffectiveness Test of Audit Reputation Mechanism on Individual Level
dc.typethesis
dc.date.replied2015-05-19
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:17520121151091


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