Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)

The Influencing Factors of Social Audit Quality: A Literature Review

Authors
Cuilin Wang, Huanbo Guo, Shujia Lin
Corresponding Author
Huanbo Guo
Available Online 14 December 2020.
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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Volume Title
Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-296-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.201211.060How to use a DOI?
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/).

Cite this article

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  -