摘要
该文对我国会计师事务所审计质量与上市公司盈余管理之间的关系进行了全面研究,旨在揭示会计师事务所通过做大做强和培育行业专家审计师等方式是否能够有效提高审计质量,以及是否能够在年报审计过程中有效监督公司的盈余管理行为。
This paper investigates the relationship between audit quality and earnings management for China listed firms. Through training many auditors and improving earning management during the process of year-end auditing,the paper also puts forvoand some useful suggestions to improve the auditing quality.
出处
《石河子大学学报(哲学社会科学版)》
2009年第1期58-62,共5页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
审计质量
盈余管理
事务所规模
行业专长
audit quality
earning management
auditor size
industry specialists