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《Systems Engineering》 2008-04
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The Relationship between Audit Market Concentration and Audit Quality in China——Empirical Analysis Based on Security Market Data of year 2002-2006

GUO Ying,KE Da-gang(School of Management,Xi'an Jiaotong University,Xi'an 710049,China)  
Aiming at the situation of audit quality being questioned repeatedly,in this paper we have made a correlation analysis and the regression analysis of relationship between audit quality and auditing market concentration of our country according to the Chinese security market data of 2002-2006,and discovered the positive correlation between audit quality and auditing market concentration of our country.This paper suggests enhancing audit market concentration and the market share of individual large-scale accounting firm in order to improve audit quality.
【Fund】: 河北省哲学社会科学规划研究项目(200607017)
【CateGory Index】: F239.4;F224
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