Deangelo L E . Auditor size and audit quality[J]. Journal of Accounting and Economics, 1981, 3(3):183-199., 视频播放量 1013、弹幕量 0、点赞数 24、投硬币枚数 8、收藏人数 38、转发人数 10, 视频作者 西西1981, 作者简介 不要问我从哪里来,相关视频:[审计经典论
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...
Linda Elizabeth DeAngelo ∗Show more Add to Mendeley Share Cite https://doi.org/10.1016/0165-4101(81)90002-1Get rights and content Abstract 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 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
Auditor Locality, Audit Quality and Audit Pricing 热度: AUDITORSIZEANDAUDITQUALITY JournalofAccountingandEconomic3s(1981)183-199N.orth-HollanPdu blishingCompanyAUDITORSIZEANDAUDITQUALITYLindaElizabethDeANGELO* UniversityofPennsylvaniPah,iladelphiaP,A19104U,SAReceivedMay ...
0.0 (0人评价) 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 ersion...
sizepathanalysisperformanceIn defining audit quality, DeAngelo (1981) assumes no variation in auditor's technical competency in discovering a breach. Instead, we relax this assumption and utilize principal components analysis technique to extract auditor quality from human capital factors of an audit ...
DeAngelo, L. E. (1981a). Auditor size and audit quality.Journal of Accounting and Economics,3(3), 183–199. ArticleGoogle Scholar DeAngelo, L. E. (1981b). Auditor independence, low-balling and disclosure regulation.Journal of Accounting and Economics,3(1), 113–127. ...
L.E. DeAngelo Auditor size and audit quality J. Account. Econ. (1981) M. DeFond et al. A review of archival audit research J. Account. Econ. (2014) A. Ghosh et al. Audit and non-audit fees and capital market perceptions of auditor independence J. Account. Public Policy (2009) J....
A firm’s size is thus representative of its professional standards and can be used as an alternative to audit quality (a common result of independence and professional competence) (DeAngelo, 1981). Francis and Wang, 2008, Wang et al., 2009 show that the use of Big 4 audit firms, ...