在二阶段审计竞价模型中，“低价进入式竞价策略”与审计质量损失无关。
In the model, low-balling is not associated with loss of audit quality.
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。
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.
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