Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. ...Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn＇t statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns.展开更多
In the process of transition from the planned economy to the socialist market economy, college students＇ interest views are uneven. The shown diversified characteristics have carousedthe academic circle＇s attention ...In the process of transition from the planned economy to the socialist market economy, college students＇ interest views are uneven. The shown diversified characteristics have carousedthe academic circle＇s attention about college students＇ interest views. The academic circle has conducted comprehensive researches on the characteristics and causes, status and the necessity, the basic principles, the main content and the implementation strategies of college students＇ interest view education. However, since researchingtime is limited, the construction of theoretical system, research and development and effectiveness of college students＇ interest views education still has a long way to go.展开更多
文摘Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn＇t statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns.
文摘In the process of transition from the planned economy to the socialist market economy, college students＇ interest views are uneven. The shown diversified characteristics have carousedthe academic circle＇s attention about college students＇ interest views. The academic circle has conducted comprehensive researches on the characteristics and causes, status and the necessity, the basic principles, the main content and the implementation strategies of college students＇ interest view education. However, since researchingtime is limited, the construction of theoretical system, research and development and effectiveness of college students＇ interest views education still has a long way to go.
