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独立审计质量与盈余管理相关性研究综述 被引量:1

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摘要 本文通过对与独立审计质量和盈余管理相关的文献进行回顾,对独立审计质量与盈余管理相关性方面的研究成果进行梳理。本文认为,审计对盈余管理的限制作用随着审计质量的不同而有所不同,高质量的审计更能有效地制约盈余管理行为。
作者 周橙
机构地区 武汉大学
出处 《商业会计》 2014年第18期83-85,共3页 Commercial Accounting
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