The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
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