Study of the Accounting Firm Characteristics’ Impact on Audit Quality

DOI

10.2991/meess-18.2018.49How to use a DOI?

Keywords

Audit market structure; audit quality; accounting firm industry expertise

Abstract

This paper learns from the experience of product market structure, combines the current situation of auditing market structure, analyzes real data from market, study the influence to audit quality from accounting firm’s characteristics, that is, what are the best time to develop specialization so that accounting firm can improve its audit quality effectively.

Copyright

© 2018, 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  - Juan He
PY  - 2018/08
DA  - 2018/08
TI  - Study of the Accounting Firm Characteristics’ Impact on Audit Quality
BT  - Proceedings of the 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018)
PB  - Atlantis Press
SP  - 264
EP  - 266
SN  - 2352-5398
UR  - https://doi.org/10.2991/meess-18.2018.49
DO  - 10.2991/meess-18.2018.49
ID  - He2018/08
ER  -