摘要
会计事务所合并可以实现强强联合,增强审计市场的凝聚力和竞争力,已成为会计事务所实现规模化的最佳选择。采用实证研究的方式,研究事务所合并对审计质量的具体影响及影响机制,有助于提高我国审计市场的规范水平和竞争效力。
The accounting firm merger can realize the combination, enhance the cohesion and competitiveness of audit market, so it undoubtedly become the best choice for accounting firm to achieve massive scale. Studying the influence of accounting firm merger on audit quality and its effect mechanism by the method of the empirical study would help boost the specification level and competition effect of audit market in our country.
出处
《江苏经贸职业技术学院学报》
2015年第6期16-21,共6页
Journal of Jiangsu Institute of Commerce
关键词
会计事务所合并
审计质量
规模经济
accounting firm merger
audit quality
economy of scale
