基本信息来源于合作网站,原文需代理用户跳转至来源网站获取       
摘要:
In this study,we examine the effects of the transformation of accounting firms’organizational form on audit quality.We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies.In particular,the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals.We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation,and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality.Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’organizational forms.
推荐文章
Genesis of the Nanyangtian scheelite deposit in southeastern Yunnan Province, China: evidence from m
Fluid inclusion
C–O isotopes
Skarn
Scheelite deposit
Nanyangtian
The metallogenic environment of the Dounan manganese deposit, Southeast Yunnan, China: evidence from
Dounan manganese deposit
Metallogenetic environment
Mössbauer spectroscopy
Geochemistry
Ore genesis of Badi copper deposit, northwest Yunnan Province, China: evidence from geology, fluid i
Badi copper deposit
Fluid inclusion
Sulfur isotope
Hydrogen and oxygen isotope
Ore genesis
Evidence from iron and manganese c
Carbonate rocks
Fe content
Mn content
Oxygen fugacity
Benthic flux
内容分析
关键词云
关键词热度
相关文献总数  
(/次)
(/年)
文献信息
篇名 Does the transformation of accounting firms’ organizational form improve audit quality?Evidence from China
来源期刊 中国会计学刊:英文版 学科 经济
关键词 ORGANIZATIONAL FORMS of ACCOUNTING FIRMS LIMITED l
年,卷(期) 2015,(4) 所属期刊栏目
研究方向 页码范围 279-293
页数 15页 分类号 F233
字数 语种
DOI
五维指标
传播情况
(/次)
(/年)
引文网络
引文网络
二级参考文献  (0)
共引文献  (0)
参考文献  (41)
节点文献
引证文献  (0)
同被引文献  (0)
二级引证文献  (0)
2015(0)
  • 参考文献(0)
  • 二级参考文献(0)
  • 引证文献(0)
  • 二级引证文献(0)
研究主题发展历程
节点文献
ORGANIZATIONAL
FORMS
of
ACCOUNTING
FIRMS
LIMITED
l
研究起点
研究来源
研究分支
研究去脉
引文网络交叉学科
相关学者/机构
期刊影响力
中国会计学刊:英文版
季刊
1755-3091
出版文献量(篇)
268
总下载数(次)
5
期刊文献
相关文献
推荐文献
论文1v1指导