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2010•Science-technology and ManagementRequires access

Influence of certified public auditors' auditing on information disclosure quality

Song Li-sheng

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Abstract

This paper selects listed companies of Shenzhen Security Exchange from 2003 to 2006 as examples,and gives a positive research on the influence of certified public auditors' auditing on information disclosure quality.The result shows that large size audit firms and industry specialization audit firms have insignificant influence on information disclosure quality;audit firms that audit listed companies in the same province have significant negative influence on information disclosure quality.

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What this paper is about

This paper selects listed companies of Shenzhen Security Exchange from 2003 to 2006 as examples,and gives a positive research on the influence of certified public auditors' auditing on information disclosure quality.The result shows that large size audit firms and industry specialization audit firms have insignificant influence on information disclosure quality;audit firms that audit listed companies in the same province have significant negative influence on information disclosure quality.

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Available abstract

This paper selects listed companies of Shenzhen Security Exchange from 2003 to 2006 as examples,and gives a positive research on the influence of certified public auditors' auditing on information disclosure quality.The result shows that large size audit firms and industry specialization audit firms have insignificant influence on information disclosure quality;audit firms that audit listed companies in the same province have significant negative influence on information disclosure quality.

Key concepts: Audit, Accounting, Certification, Business, Quality audit, Quality (philosophy), Generally Accepted Auditing Standards, Public disclosure

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