CORE
🇺🇦
make metadata, not war
Services
Services overview
Explore all CORE services
Access to raw data
API
Dataset
FastSync
Content discovery
Recommender
Discovery
OAI identifiers
OAI Resolver
Managing content
Dashboard
Bespoke contracts
Consultancy services
Support us
Support us
Membership
Sponsorship
Community governance
Advisory Board
Board of supporters
Research network
About
About us
Our mission
Team
Blog
FAQs
Contact us
审计师—客户匹配度、审计师变更与审计费用
Authors
刘媛媛
酒莉莉
Publication date
28 March 2018
Publisher
Abstract
审计师—客户匹配度是影响审计师—客户关系重构以及审计定价行为的重要因素。研究发现:审计师—客户匹配度与未来审计师变更之间呈负相关关系,这说明如果公司与其审计师之间越匹配,未来发生事务所变更的可能性就越小;变更了审计师的公司,相较于变更前的匹配度,变更后的匹配度显著提高;审计师—客户匹配度越高,审计师所收取的审计费用越低,且非正常审计费用也越低;审计师—客户匹配度能够显著缓解审计师变更与审计费用间的正相关关系,说明较高的匹配度有效缓解了事务所变更所带来的审计收费的增加成本。这些结果表明,更为合理的审计师—客户组合对事务所和公司而言均具有重要价值。国家自然科学基金面上项目“准则弹性、盈余质量与资源配置”(项目编号:71372138)的阶段性成
Similar works
Full text
Open in the Core reader
Download PDF
Available Versions
Xiamen University Institutional Repository
See this paper in CORE
Go to the repository landing page
Download from data provider
oai:dspace.xmu.edu.cn:2288/171...
Last time updated on 10/06/2020