会计师事务所组织形式与审计质量关系的文献综述

The Review of Relations between Organizational Forms of Accounting Firms and Audit Quality

以法律责任为切入点,对会计师事务所组织形式与审计质量关系的相关研究成果进行回顾。研究发现:总结现有研究成果在研究视角、方法和结果等方面的特点,指出我国目前在大规模进行特殊普通合伙制转制的背景下,可以直接借鉴的研究成果相对较少,未来的研究可以考虑采用实证研究的方法,扩大研究样本与时间窗口,为完善我国审计市场结构和推动注册会计师行业发展提出措施与建议。

Taking legal responsibility as the breakthrough point, the research results of the relationship between the organization form of accounting firms and audit quality are reviewed. The research findings： Summarize the characteristics of the existing research results in the research perspectives, methods, results and so on, pointed out that our country currently in large scale of special general partnership transformation background, direct reference to the outcome of the study is relatively small, the future research can consider adopting the method of empirical research, to expand the study samples and time window, in order to improve the structure of China＇s audit market and promote the development of the CPA industry measures and proposals are put forward.