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行业竞争、契约稳定性与审计质量

Industry competition, contract stability and audit quality

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文献类型:
国际会议
文献来源:
Advances in Humanities and Social Science ResearchAdvances in Social Science,Education,and Humanities Research Vol91 2016年
会议地点:
中国广东广州
主办单位:
AEIC Academic Exchange Information Centre,China
作者:
朱谱熠
基金:
重庆理工大学财会研究与开发中心
分类号:
F2394
关键词:
稳定性论文  审计论文  质量论文  定性论文  稳定论文  

摘要:一般认为行业竞争有助于审计质量的提升,但是行业竞争对何种类型的企业审计质量有提升尚不明朗。本文试图对企业按照经营状态进行分析,从而分析行业竞争如何影响不同类型企业契约的稳定性,进而影响审计质量。本文认为行业竞争最后会使得经营好的企业与规模大的事务所形成稳定的契约关系,而经营差的企业与规模小的事务所更容易形成稳定的契约关系。

Abstract:It is generally believed that industry competition helps to improve the quality of audit, but it is not clear what type of enterprise audit quality is promoted by industry competition. This paper attempts to analyze the operation state of enterprises, so as to analyze how industry competition affects the stability of different types of enterprise contracts, and then affects the quality of audit. This paper argues that industry competition will eventually form a stable contractual relationship between a well run firm and a large firm, and a poor contractual firm is more likely to form a stable contractual relationship.

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