The results indicate that the relation of audit quality and audit tenure is reverse U model correlation.
实证研究结果表明,在我国审计品质与审计任期呈倒U型相关。
参考来源 - 审计品质与审计任期的实证研究With the disclosure of several major financial reporting failures and the issuing of the SOX Act,people pay more attention to the auditor tenure and its relationship with audit quality.
随着几起审计失败事件的曝光,以及萨本斯法案的出台,审计任期与审计质量的关系问题就再次成为人们关注的焦点。
参考来源 - 审计任期与审计质量——相关研究综述·2,447,543篇论文数据,部分数据来源于NoteExpress
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