论文部分内容阅读
一、引言独立审计是资本市场的重要制度安排,事务所内部治理机制的有效运行可对审计服务质量产生系统性的保障能力。重塑并完善有别于传统公司治理理论的事务所内部治理的理论基础,是未来的一个重要研究方向(黄琳琳和张立民,2016)。部分文献以自主治理理论(吴溪和陈梦,2012)、进入权理论(唐衍军,2016)为借鉴对会计师事务所内部
I. INTRODUCTION Independent auditing is an important institutional arrangement in the capital market. The effective operation of the internal governance mechanism in a firm can provide a systematic guarantee for the quality of auditing services. Remodeling and perfecting the theoretical basis of the internal governance of the firm different from the traditional theory of corporate governance is an important research direction in the future (Huang Linlin and Zhang Limin, 2016). Some of the literature is based on the theory of self-governance (Wu and Chen, 2012) and the theory of access rights (Tang Yanjun, 2016) as a reference for internal accounting firms