Full-Text Search:
Home|About CNKI|User Service|中文
Add to Favorite Get Latest Update

Do Office Practice of Audit Firms Influence Audit Quality and Fees?

Wang Bing Xin Qingquan  
It is noted about office practice of audit firms when audit firms industry expands and office practices increase continually. This paper analyzes the difference of audit quality and audit fee about audit firm and office practice,and the impact of office size on audit quality and audit fee with the data from 2005 to 2008. The result totally suggests audit quality and audit fee of office practice is lower,compared to audit firms and smaller office. In addition,we divide into two samples by big10 or non-big10 audit firms,and finds research finding embodies in the non-big10 audit firms.
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©CNKI All Rights Reserved