Proceedings of the 2015 International conference on Applied Science and Engineering Innovation

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

Authors
Honghao Sima
Corresponding Author
Honghao Sima
Available Online May 2015.
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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Volume Title
Proceedings of the 2015 International conference on Applied Science and Engineering Innovation
Series
Advances in Engineering Research
Publication Date
May 2015
ISBN
10.2991/asei-15.2015.116
ISSN
2352-5401
DOI
10.2991/asei-15.2015.116How to use a DOI?
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/).

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  -