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Optimization and Perfection of the Independent Auditing Reputation Mechanism

李琳

湘潭大学

Abstract: As the audit failure case and financial fraud case emerge one after another in the capitalmarkets at home and abroad, certified public accountants industry faces a serious credibilitycrisis. But due to the marketability degree of our country is not high, the economic value ofreputation and the incentive and constraint of reputation mechanism is not effective, thevirtuous cycle of independent auditing reputation mechanism in our country has not yetformed. Aimed at the actual situation of our coun... More
Keywords：

Audit reputation; Independent auditing reputation mechanism; Accounting firm; Certified public accountant;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Audit

  • Classification Code：

    F239.2

Tutor：

刘长青;

Retraction:

会计学

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