Auditor Size and Audit Quality

【作者(必填)】DeAngelo

【文题(必填)】Auditor Size and Audit Quality

【年份(必填)】Journal of Accounting and Economics，1981，（3）:183-199.

【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/article/pii/0165410181900021


求好心人帮忙下个，我们学校只买到95年之后的文献，没买那篇文献T__T

我找找去

AUDITOR SIZE AND AUDIT QUALITY..作者:DeAngelo, Linda Elizabeth.
来源:Journal of Accounting & Economics; Dec81, Vol. 3 Issue 3, p183-199, 17p.
文献类型:Article.
主题语:*ACCOUNTING firms
*AUDITING.
公司/实体:AMERICAN Institute of Certified Public Accountants.
NAICS/Industry Codes :541211 Offices of Certified Public Accountants.
摘要:Investigates the effect of audit firm size on the quality of auditing. Technological capabilities of auditors; Implication of earning specific quasi-rents by incumbent auditors; Development of the American Institute of Certified Public Accountants recommendations on small and medium-sized firms..
ISSN:01654101.
入藏编号:6011207.
数据库: Business Source P

我找到了，EBSCO里面只有这一点，我会通过其他途径找到，预计今天傍晚前上传。今天发了3篇了，好累，准备睡一觉了。斑竹也不支持一下

Auditor size and audit quality
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邮箱接收全文 【作 者】Linda Elizabeth DeAngelo
【刊 名】Journal of Accounting and Economics
【出版日期】1981
【卷 号】Vol.3
【期 号】NO.3
【页 码】183-199
【摘 要】Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. Contrary to this view, the current paper argues that audit quality is not independent of audit firm size, even when auditors initially possesses identical technological capabilities. In particular, when incumbent auditors earn client-specific quasi-rents, auditors with a greater number of clients have ‘more to lose’ by failing to report a discovered breach in a particular client's records. This collateral aspect increases the audit quality supplied by larger audit firms. The implications for some recent recommendations of the AICPA Special Committee on Small and Medium Sized Firms are developed.

先将就一下吧！傍晚前上传给你

cll9981 发表于 2012-5-5 15:04
先将就一下吧！傍晚前上传给你

太谢谢了~~~找了好久那个了~~~{:3_59:}

我从今天上午开始，帮3个人找资料，找到现在，快累死我了，斑竹也不刺激我一下，来点奖励神马的，准备睡觉去了

xjqxxjjqq 发表于 2012-5-5 14:40

谢谢了哈~~~

cll9981 发表于 2012-5-5 15:03
Auditor size and audit quality
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你好，能不能帮帮忙，我也再找这篇文章，找了好久。谢了。。。