Industry Competition, Stability of Contracts and Audit Quality
Available Online February 2017.
- https://doi.org/10.2991/mmetss-16.2017.57How to use a DOI?
- Industry competition, Long-term contracts, Operation states, Audit quality.
- Usually, industry competition helps to improve audit quality, but on what types of competition in the industry enterprise audit quality promotion is unclear. This paper attempts to analyze the enterprises according to the state of operation, so as to analyze how the industry competition affects the stability of the contract of different types of enterprises, thus affecting the audit quality. This paper argues that the competition of the industry will result in a stable contractual relationship between the well-run enterprises and large-scale audit firms, while the firms with poor performance are more likely to form stable contractual relationships with smaller audit firms.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Pu-yi Zhu PY - 2017/02 DA - 2017/02 TI - Industry Competition, Stability of Contracts and Audit Quality BT - Proceedings of the 2016 International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2016) PB - Atlantis Press SN - 2352-5398 UR - https://doi.org/10.2991/mmetss-16.2017.57 DO - https://doi.org/10.2991/mmetss-16.2017.57 ID - Zhu2017/02 ER -