不同法律制度下PCAOB类型法规对审计师的影响
Minlei Ye1, Dan A Simunic2,3
1University of Toronto, Toronto, Canada.
概括
在某些条件下,公共公司会计监督委员会 (PCAOB) 类型的监督可以提高审计质量和社会余. 然而,监管监督不是法律制度的替代品,强调了监管,法律和社会利益之间的复杂相互作用.
科学领域:
- 审计和会计条例 审计和会计条例
- 法律的经济分析.
- 公司治理 公司治理
背景情况:
- 审计质量对于高效的资本市场至关重要.
- 监管监督与法律责任在提高审计质量的有效性是有争议的.
- 了解审计监管机构与法律体系之间的相互作用至关重要.
研究的目的:
- 分析公共公司会计监督委员会 (PCAOB) 类型的监管监督对审计质量和社会余的影响.
- 将监管监督的影响与法律制度的影响进行比较.
- 调查监管监督可以改善审计质量和社会余的条件.
主要方法:
- 监管和法律框架的理论分析.
- 在不同监管制度下,审计师行为的经济建模.
- 对监管监督和法律责任影响的比较分析.
主要成果:
- 在特定条件下,监管监督可以提高审计质量和社会余.
- 监管监督不太可能成为法律制度的有效替代品.
- 该研究确定了有利于监管干预审计的条件.
结论:
- 审计监管机构和法律体系在确保审计质量方面发挥着不同的但相互关联的作用.
- 提高审计质量的最佳方法涉及对监管和法律影响的细微了解.
- 这项研究为审计法规,法律制度和整体社会福利之间的关系提供了新的见解.
关键词:
审计工作的审计工作.审计监管监督审计监管监督监管监督监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管监管法律责任 法律责任质量控制质量控制质量控制社会剩余的社会剩余.相关概念视频
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