The Influencing Factors of Social Audit Quality: A Literature Review

DOI

10.2991/aebmr.k.201211.060How to use a DOI?

Keywords

Social audit, audit quality, influencing factor

Abstract

The research on the quality of social auditing has rich discussions on influencing factors, and there is a large amount of evidence obtained through empirical research. This article divides them into three perspectives: the internal of the accounting firm, the audited client and the external environment. This article uses normative research as the main methods and statistical analysis as auxiliary means to comprehensively summarize the factors affecting the quality of social auditing in China.

Copyright

© 2020, 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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TY  - CONF
AU  - Cuilin Wang
AU  - Huanbo Guo
AU  - Shujia Lin
PY  - 2020
DA  - 2020/12/14
TI  - The Influencing Factors of Social Audit Quality: A Literature Review
BT  - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
PB  - Atlantis Press
SP  - 359
EP  - 363
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201211.060
DO  - 10.2991/aebmr.k.201211.060
ID  - Wang2020
ER  -