发布求助
文献互助 智能选刊 最新文献

共享审计师如何影响事务所对可比性:事务所和个人审计风格的含义

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-17-008
Li-li Jiu, B. Liu, Yuanyuan Liu
{"title":"共享审计师如何影响事务所对可比性:事务所和个人审计风格的含义","authors":"Li-li Jiu, B. Liu, Yuanyuan Liu","doi":"10.2308/ajpt-17-008","DOIUrl":null,"url":null,"abstract":"In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"31 1","pages":"133-160"},"PeriodicalIF":2.7000,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"15","resultStr":"{\"title\":\"How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles\",\"authors\":\"Li-li Jiu, B. Liu, Yuanyuan Liu\",\"doi\":\"10.2308/ajpt-17-008\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...\",\"PeriodicalId\":48142,\"journal\":{\"name\":\"Auditing-A Journal of Practice & Theory\",\"volume\":\"31 1\",\"pages\":\"133-160\"},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2020-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"15\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditing-A Journal of Practice & Theory\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.2308/ajpt-17-008\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-17-008","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 15

摘要

在本研究中，我们考察了审计公司和个人审计师在改善财务报表可比性方面的作用。我们在中国背景下进行研究，其中si…
本文章由计算机程序翻译，如有差异，请以英文原文为准。
分享
查看原文 本刊更多论文
How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles
In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...
求助全文
通过发布文献求助，成功后即可免费获取论文全文。 去求助
来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信