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针对审计质量屡遭质疑的状况,本文采用2002~2006年中国证券市场的相关数据,对中国审计市场集中度与审计质量的关系进行了相关分析和回归分析,发现中国审计质量与市场集中度呈正相关关系。建议为提高中国审计质量应着力提高审计市场集中度、提高单个大型会计师事务所的市场占有率。
In view of the frequently questioned quality of audit, this paper uses the data of China’s securities market from 2002 to 2006 to analyze and regress the relationship between audit market concentration and audit quality in China. It is found that audit quality and market concentration in China are positive relationship. It is suggested that in order to improve the audit quality in China, efforts should be made to increase the concentration of the audit market and increase the market share of individual large accounting firms.