An Empirical Study of Accounting Firm Scale and Legal Environment Influence on Audit Quality
- 10.2991/asei-15.2015.116How to use a DOI?
- Public accounting firm size; Audit quality; Legal environment; Empirical research
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.
- © 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/).
Cite this article
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 -