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author:

陈媛媛 (陈媛媛.) [1]

Abstract:

自从注册会计师这一职业产生以来,证券市场上发生的大大小小的会计舞弊案,都常常牵涉到注册会计师以及会计师事务所。痛定思痛,人们在追问为什么注册会计师会在这些舞弊案中充当不光彩角色的同时,如果能从注册会计师所处的环境出发,深入分析造成我国证券市场审计质量低劣的原因,也许可以对提高审计质量有所帮助。

Keyword:

审计意见 审计质量 注册会计师 环境因素分析

Community:

  • [ 1 ] 福州大学管理学院

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Source :

会计之友

Year: 2003

Issue: 01

Page: 41

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 1

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