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

DOI

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.

Copyright

© 2014, 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  - Zhang Xuehua
PY  - 2014/11
DA  - 2014/11
TI  - Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality
BT  - Proceedings of the 2014 International Conference on Economic Management and Social Science
PB  - Atlantis Press
SP  - 302
EP  - 306
SN  - 2352-5398
UR  - https://doi.org/10.2991/emss-14.2014.65
DO  - 10.2991/emss-14.2014.65
ID  - Xuehua2014/11
ER  -