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本文以2014年中国沪、深两市A股上市公司的数据作为研究样本,通过相关的数据处理共获得2412个样本。在此基础上,基于盈余管理的视角,将可操纵应计利润作为衡量审计质量的替代指标,对国际四大会计师事务所为中国沪深两市上市公司所提供审计服务的质量进行了实证研究。结果表明,国际四大会计师事务所与本土会计师事务所的审计服务质量之间不存在显著差异。
In this paper, the data of A-share listed companies in Shanghai and Shenzhen in 2014 were used as research samples, and 2412 samples were obtained through related data processing. On this basis, based on the perspective of earnings management, using discretionary accruals as an alternative measure of audit quality, empirical studies on the quality of audit services provided by the four major international accounting firms to listed companies in Shanghai and Shenzhen stock exchanges . The results show that there is no significant difference between the audit service quality of the four major international accounting firms and the local accounting firms.