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本文结合被审计单位的微观特征和宏观经济环境,实证研究了公司风险对审计质量的影响,研究结果表明:公司风险越大,审计质量越高;相比经济上行期,在经济下行期时公司风险与审计质量的正相关关系减弱,但这种减弱仅显著存在于非十大会计师事务所中。
Based on the micro-characteristics and the macroeconomic environment of the audited entity, this paper empirically studies the impact of corporate risk on the audit quality. The results show that: the greater the corporate risk, the higher the audit quality; compared with the economic upward phase, in the economic downturn, the company The positive correlation between risk and audit quality weakened, but this weakening only existed in the non-top ten accounting firms.