摘要
信号传递理论是研究信息不对称的基本理论,是信息经济学的重要组成部分。本文从审计市场的信息不对称得出会计师事务所同样也存在信号传递及其有效性问题,并提出信号传递的有效性直接影响到审计质量。在此基础上分别对我国上市公司和非上市公司审计市场的信号传递进行分析,提出相关建议。
Signalingtheoryisafundamentaltheoryregarding
the research of information asymmetry and it is an
important part of the information economics. The author
concluded from the information asymmetry of the
auditmarketthatthesignalinganditsrelatedeffectiveness
problem also existed in the accounting firms and
theeffectivenessofsuchsignalingcoulddirectlyinfluence
the audit quality. On such basis, the author analyzed
the signaling in the audit markets of listed and
non-listed companies, and put forth his
recommendations.
出处
《中国注册会计师》
2004年第9期21-24,共4页
The Chinese Certified Public Accountant
