The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
hui ji shi shi wu suo te shu pu tong he huo zhi yu shen ji shou fei ji yu 2009~2014 nian a gu shang shi gong si de jing yan zheng ju
Author(s): 
Pages: 83-87
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  会计师事务所特殊普通合伙制审计收费;
Abstract: 本文基于中国沪深A股上市公司2009~2014年的经验数据,分析了我国会计师事务所特殊普通合伙制对审计收费的影响。实证结果表明,在控制其他因素影响后,会计师事务所改制为特殊普通合伙制对审计收费具有显著正向影响。在此基础上,根据样本是否由"十大"会计师事务所审计进行了分组检验,结果显示,特殊普通合伙制对审计收费的影响在"非十大"会计师事务所中更为显著。
Related Articles
No related articles found