An Empirical Study of Accounting Firm Scale and Legal Environment Influence on Audit Quality

DOI

10.2991/asei-15.2015.116How to use a DOI?

Keywords

Public accounting firm size; Audit quality; Legal environment; Empirical research

Abstract

China's overall weak legal system environment and clear regional legal system differences existing side by side provides the research background for us to study the relationship between accounting firm scale, legal environment and audit quality. In this paper, using the data of 2014, under China's unique legal environment background, classify according to accounting firm scale and background, take manageable accrued profit instead of actual audit quality, empirically testify the relationship between legal environment, firm size and audit quality.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Honghao Sima
PY  - 2015/05
DA  - 2015/05
TI  - An Empirical Study of Accounting Firm Scale and Legal Environment Influence on Audit Quality
BT  - Proceedings of the 2015 International conference on Applied Science and Engineering Innovation
PB  - Atlantis Press
SP  - 608
EP  - 617
SN  - 2352-5401
UR  - https://doi.org/10.2991/asei-15.2015.116
DO  - 10.2991/asei-15.2015.116
ID  - Sima2015/05
ER  -