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高管会计师事务所关联对审计质量的影响研究

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摘要 审计师从会计师事务所跳槽进入上市公司担任管理层的现象日益普遍,由此产生了高管会计师事务所关联,一系列相关财务舞弊问题也受到了学术界和实务界的广泛关注,如何降低高管会计师事务所关联对审计质量的损害成为我国资本市场健康发展的重要课题。
作者 张晓娜
机构地区 河北经贸大学
出处 《河北企业》 2018年第7期9-10,共2页
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