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1 research outputs found
区域性会计师事务所行为研究——来自中国市场的经验证据
Author
刘斌
陈建凯
饶茜
Publication venue
Publication date
25/07/2011
Field of study
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利用2007~2009年沪深两市上市公司样本,以国内"十大"为比较对象,对区域性事务所的行为进行研究。结果发现,相对于国内"十大",区域性事务所提供了更高质量的审计服务。经验证据表明,在脱钩改制以后,随着审计环境的变化,区域事务所重塑了自身的独立性,并且利用自身的地域优势,形成了地域专门化竞争能力
Xiamen University Institutional Repository