Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality
Available Online November 2014.
- https://doi.org/10.2991/emss-14.2014.65How to use a DOI?
- Accounting firm; Organizational form; Audit quality
- This paper, for the first time, makes an investigation into the impact of the dynamic changes in organizational forms of accounting firms on the result of audit, and the findings indicate that auditor will be more prudent to issue audit opinion, and therefore, its quality sees a considerable improvement, whose level of impact is obviously lower than that of non-Big 10" group.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Zhang Xuehua PY - 2014/11 DA - 2014/11 TI - Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality BT - Proceedings of the 2014 International Conference on Economic Management and Social Science PB - Atlantis Press SP - 302 EP - 306 SN - 2352-5398 UR - https://doi.org/10.2991/emss-14.2014.65 DO - https://doi.org/10.2991/emss-14.2014.65 ID - Xuehua2014/11 ER -