Auditor size and audit quality 核数师规模和审计质量 ; 核数师大小和审计质量
Most of foreign studies find a positive association between audit quality and auditor size.
国外大多研究表明审计质量与事务所规模呈一定的正向关系。
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。
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