审计服务与非审计服务知识溢动效应研究

Study on the Effect of Knowledge Overflow of Auditing and NonAuditing Service

从知识溢动效应的角度出发,利用上市公司年报信息披露中与审计相关的信息,通过理论模型推演和实证检验分析,以验证中国审计市场审计服务和非审计服务的联动关系以及检验审计服务的独立性,不仅有助于深化对审计服务行业的认识,也有助于提高审计服务与非审计服务的水平。

From the angle of the effect of knowledge overflow,utilizing information correlated with auditing in disclosure of information of annual report of listed company,deducing and testing the analysis with the real ex- amples through the theory model in order to prove the linkage concerning of auditing and nonauditing service in China's audit market and test the independence of audit service,are not only helpful to deepen the understanding of auditing service industry,but also to improve the level of auditing and nonauditing service.