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高等学校内部控制的基本范畴与框架建构_赵红卫

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relation,but the relationship between legal supervision and audit quality is notsignificant Furthermore,we find that CPA firm′s scale plays a positive adjustment role when public pressure influences audit quality,and this function is stronger in special general partnership than that in limited liability,andstronger in that without internal training qualifications than that with internal training qualifications Exploring theimpact of public pressure on audit quality enriches the literature on determinants of audit quality and expands researches on economic consequences of public pressure Besides,our results also have reference value for policy makers and contribute to the improvement of media supervisionKeyword:media monitoring,legal supervision,government regulation,audit quality211

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