Proceedings of the 2014 International Conference on Economic Management and Social Science

Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality

Authors
Zhang Xuehua
Corresponding Author
Zhang Xuehua
Available Online November 2014.
DOI
https://doi.org/10.2991/emss-14.2014.65How to use a DOI?
Keywords
Accounting firm; Organizational form; Audit quality
Abstract
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.
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Proceedings
2014 International Conference on Economic Management and Social Science (ICEMSS 2014)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2014
ISBN
978-94-62520-34-9
ISSN
2352-5398
DOI
https://doi.org/10.2991/emss-14.2014.65How to use a DOI?
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  - 2014 International Conference on Economic Management and Social Science (ICEMSS 2014)
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  -