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国际会计网络会员资格和审计费用:来自中国的证据
Xuemei Xiong1, Ruoting Zheng1, YanJian Liu1
1Newhuadu Business School, Minjiang University, Fuzhou, China.
PloS one
|January 18, 2024
概括
国际会计网络的会员会增加审计费用,特别是对于较大的网络. 成为会员还可以增强海外的专业知识,提高财务报告的质量,同时降低异常费用.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 审计 审计 审计 审计 审计
- 财务报告 财务报告 财务报告
背景情况:
- 国际会计网络连接全球的审计公司.
- 了解网络对审计费的影响对于市场分析至关重要.
- 之前的研究还没有充分探讨网络对审计定价和质量影响的细微差别.
研究的目的:
- 调查国际会计网络会员资格与审计费用之间的关系.
- 检查网络的大小和特征如何影响审计费用.
- 评估经济政策不确定性的缓解作用和对审计质量的影响.
主要方法:
- 对审计费用数据的实证分析.
- 回归建模,以评估网络成员的影响.
- 审查调节效应和财务报告质量指标.
主要成果:
- 国际会计网络中的公司的审计费用要高得多.
- 网络收入,排名和业务份额的提高与审计费的增加相关.
- 经济政策的不确定性加剧了网络成员资格和审计费之间的积极关系.
- 网络会员增强了海外的专业知识,导致了更高的费用.
- 成为国际网络成员可以降低异常的审计费用,提高财务报告的质量.
结论:
- 国际会计网络的成员资格与更高的审计费用有关.
- 网络特征和经济政策的不确定性在审计费用确定中起着重要作用.
- 国际会计网络有助于提高审计质量和财务报告.
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