期刊文献+

行业竞争与关键审计事项披露的实证研究

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摘要 本文运用2017—2021年A股上市公司数据,实证检验企业所处行业的竞争程度以及企业竞争地位,对审计师披露关键审计事项的影响。研究结果表明,企业所处行业竞争程度激烈或所处行业地位越高,越会引起审计师关注,从而披露更多关键审计事项。本文建议审计师在实务中充分警惕行业风险,以确保审计质量。
作者 梁誉妍
机构地区 暨南大学
出处 《现代营销(下)》 2023年第1期158-160,共3页 Marketing Management Review
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