Auditor size and audit quality are two critical concepts in the auditing industry. The audit quality is usually measured by the degree of assurance that the auditor provides to the financial information of a company. In contrast, the auditor size refers to the number of employees working in the...
Deangelo L E . Auditor size and audit quality[J]. Journal of Accounting and Economics, 1981, 3(3):183-199., 视频播放量 1463、弹幕量 0、点赞数 29、投硬币枚数 10、收藏人数 56、转发人数 13, 视频作者 西西1981, 作者简介 不要问我从哪里来,相关视频:我读论文时
AUDITOR SIZE AND AUDIT QUALITY 热度: 利用Plus 95为Windows 95“化妆” 热度: n95、kn95、医用防护口罩、医用n95的区别 热度: 监管 机构 掌握相同的技术能力 现任审计师 特定准租金 抵押品 会计行业 专业水平具有同质 性 使用该假 设,相对同 质 武断的划分 ...
auditor size and audit quality(审计师的大小和审计质量).pdf,Journal of Accounting and Economics 3 (1981) 183-199. North-Holland Publishing Company AUDITOR SIZE AND AUDIT QUALITY Linda Elizabeth DeANGELO* University of Pennsylvania, Philadelphia, PA 1910
udit quality and auditor size, we first provide an operationald efinition of audit quality (section2 ). When qualityi s costlyt o evaluates, elf-interesteindd ividualsw ho 2This sizem easuries appropriatweh enc lient-specifiqc uasi-rentdso not varya crossc lientso f a givena udito...
我要评价: 用手机看文档 下载 开通VIP Journalo f Accountinga ndE conomic3s (1981)1 83-199N. orth-HollanPdu blishingC ompany AUDITOR SIZE AND AUDIT QUALITY Linda ElizabethD eANGELO* Universityo fP ennsylvaniPah, iladelphiaP,A 19104U, SA ReceivedM ay 1981f, inalv ersionr eceivedJu ly ...
会计师事务所规模与审计质量的琳达伊丽莎白DeAngelo *宾夕法尼亚大学，费城，PA 19104，美国收到可能1981，最终版本1981七月，监管机构和小审计公司宣称审计师事务所的大小不影响审计质量，因此应在审核员的选择是不相关的。与此相反，本文认为，审计质量是不独立的会计师事务所规模，甚至当审计师最初拥有...
Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. Contrary to this view, the current paper argues that audit quality is not independent of audit firm size, even when auditors initially pos...
The objective of this thesis is to revisit the notion of audit quality and investigate how it is related to auditor size and the structure of the auditing industry. Specifically, I propose a model of audit firm competition where both audit quality and auditor size are endogenous and predict ...
Auditor Size and Audit Quality Revisited: The Importance of Audit Technology We revisit the notion of audit quality and investigate how audit quality is related to auditor size and the structure of the auditing industry. We discuss ... Louis-Philippe Sirois,AS Dan - 《Social Science Electronic ...