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H股“双重审计”取消后的审计质量分析 被引量:1

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摘要 本文以内地与香港在对方上市的公司可选择以本地会计准则编制并由本地会计师事务所审计财务报表为切入点,研究了不同类型的会计师事务所和所有会计师事务所的审计质量的变化情况。研究发现,在财政部公布获准从事H股企业的会计师事务所名单后,无论会计师事务所是否在名单内,所有会计师事务所的审计质量均有所提高,产生了良性的行业竞争,与社会比较理论契合。
作者 沈洁
机构地区 南京大学商学院
出处 《中国注册会计师》 北大核心 2013年第9期69-74,共6页 The Chinese Certified Public Accountant
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参考文献18

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二级参考文献54

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