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zu zhi yuan xing yu shen ji zhi liang : hui ji shi shi wu suo zhuan zhi xiao guo zai shen shi
Author(s): 
Pages: 116-120
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  组织原型治理结构合伙制转制审计质量;
Abstract: 公司制与合伙制是会计师事务所转制前后的两种基本组织原型,其在决策权配置、收益分配和风险承担方式三个方面均存在系统性差异。会计师事务所转制的审计质量提高效应来自于组织原型变革所引致的治理结构的整体变化:合伙制下剩余收益的共享机制有助于激发审计师的工作热情,将具体事务的决策权赋予执业审计师有助于其执业积极性的发挥,而风险承担机制的约束更能促使审计师主动遵守财经法规与职业道德、有效识别和控制审计风险、提高审计质量。
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