As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic ...As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.展开更多
Although the deterioration of high pollution and high energy consumption has brought about the economic development,the problem of environmental pollution has also emerged.Therefore,a pow erful means is needed to solv...Although the deterioration of high pollution and high energy consumption has brought about the economic development,the problem of environmental pollution has also emerged.Therefore,a pow erful means is needed to solve the environmental problems.In this case,the environmental audit as a means of supervision is widely put on the agenda.At present,in terms of environmental audit,the government audit makes up the largest proportion among different kinds of audit like private audit and third-party audit.To carry out the government’s environmental audit work,China’s Audit Commission has proposed a series of environmental remediation and environmental management projects with the special investigation.This paper mainly discussed the effectiveness of the government environmental audit,with the sample of the water pollution control audit of the Yellow River basin.According to the relevant data analysis,the impact of the government environmental audit on environmental quality improvement was explored.展开更多
基金the phased achievement of the fund program of basic scientific research business expenses of Jilin University(No.:2011ZZ033)
文摘As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.
基金“333 Engineering”Research Project in 2017(based on the research on efficiency of constructing green evaluation and environmental regulation by advanced manufacturing industry in Jiangsu.N umber：BR A2017459)“Top Six Talent Peaks”Funding Project in 2015(Nu
文摘Although the deterioration of high pollution and high energy consumption has brought about the economic development,the problem of environmental pollution has also emerged.Therefore,a pow erful means is needed to solve the environmental problems.In this case,the environmental audit as a means of supervision is widely put on the agenda.At present,in terms of environmental audit,the government audit makes up the largest proportion among different kinds of audit like private audit and third-party audit.To carry out the government’s environmental audit work,China’s Audit Commission has proposed a series of environmental remediation and environmental management projects with the special investigation.This paper mainly discussed the effectiveness of the government environmental audit,with the sample of the water pollution control audit of the Yellow River basin.According to the relevant data analysis,the impact of the government environmental audit on environmental quality improvement was explored.
