摘要
文章在系统分析会计信息与审计质量、公司治理之间相互联动关系的历史演进与现行态势的基础上,研究认为公司治理的实质性变化将有利于会计和审计质量的改进,而强制的会计师事务所轮换制将有利于注册会计师独立性的提高。
By analyzing the interrelationship between accounting information, auditing quality and corporate governance from the perspective of historical evolution and present situation, this paper maintains that the substantial change of corporate governance will contribute to the improvement of accounting and auditing quality while the mandatory rotation of CPA firms will help the independence of CPAs.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第3期56-60,共5页
Journal of Audit & Economics
关键词
会计信息质量
公司治理态势
审计质量
accounting information quality
corporate governance
auditing quality
