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公司战略与审计定价

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摘要 采用不同战略的公司,其经营特点表现出较大差异.本文利用Miles&Snow(1978,2003)的组织结构理论,采用国泰安数据库2010~2016年的58337个样本,考察了不同公司战略对审计行为的影响.研究发现,相比于战略保守的公司,战略激进的公司的注册会计师通常对其采取更为严厉的审计程序,具体表现为收取更高的审计费用.本文的研究结果表明,如何通过审计降低进攻型公司财务报告违规行为,是今后审计实践与研究的重要方向.
作者 田雪莲
出处 《财讯》 2019年第1期152-153,共2页
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