Knowledge Network Node

Research on the Failure of Auditor Reputation Mechanism in China

徐婧鹤

北京林业大学

Abstract: As financial fraud cases frequently exposure in Chinese and foreign capital markets,the CPA industry’s reputation crisis appeared. In a mature market mechanism,the independent auditing reputation mechanism to be able to effectivly convey information, guarantee quality,save social cost,specification and develop the capital market. However, if the market does not demand the high reputation of the audit, and punish the bad reputation accounting firms,there will be no incentives in CPAs reputation i... More
Keywords：

Independent Auditing reputation mechanism; lose efficacy; breakdown of working chain;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Audit

  • Classification Code：

    F239.4

Tutor：

张岩;

Retraction:

会计学

QRcode

Download the mobile appuse the app to scan this coderead the article.

Tips: Please download CAJViewer to view CAJ format full text.

Download: 600 Page: 59 Size: 3914K

Related Literature
  • Similar Article
  • Reader Recommendationr
  • Citation Network
  • Study Results