Research on the Impact of Accounting Firm Scale on Audit Quality from the Perspective of Corporate Strategy Deviation
DOI: 10.23977/acccm.2020.020105 | Downloads: 13 | Views: 1382
Li Yuxin 1
1 School of Accounting, Anhui University of Finance and Economics, Anhui Bengbu, 233000
Corresponding AuthorLi Yuxin
Taking my country's Shanghai and Shenzhen A-share listed companies from 2003 to 2018 as a research sample, this paper empirically analyzes the influence of firm size on audit quality, and the moderating effect of corporate strategy deviation between the two. The research results show that: First, there is a significant positive correlation between the size of the firm and the quality of corporate auditing, that is, the larger the scale of the accounting firm, the lower the manipulability accrued profit of the audited entity, and the higher the audit quality; second, the strategy The degree of deviation will weaken the positive correlation between the size of the accounting firm and audit quality.
KEYWORDSFirm Size; Strategic Deviation Degree; Audit Quality
CITE THIS PAPER
Li Yuxin, Research on the Impact of Accounting Firm Scale on Audit Quality from the Perspective of Corporate Strategy Deviation. Accounting and Corporate Management (2020) 2: 56-66. DOI: http://dx.doi.org/10.23977/acccm.2020.020105.
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